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Re-introducing the share capital tainting rules

Published on 01 Oct 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article reviews the conditions that cause the operation of the new share capital tainting provisions, and outlines the operation of the provisions, exclusions from the provisions, and transitional rules. In addition the article examines some of the potential issues that may arise from the application of the share capital tainting regime.

Author profiles

Hamed TALIB
Hamed is Senior Manager, National Tax at Ernst & Young.
Current at October 2006 - Current at 09 October 2006
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Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. - Current at 01 July 2014
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