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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
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Rodney FISHER
Rodney is Associate Professor, Faculty of Law, UTS
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