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In practice: Sharing the pie

Published on 01 Aug 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The author summaries the amendments relating to "streaming" of shares or other capital benefits to some shareholders and dividends to others shareholders; limitation of the use a company can make of its share capital account if it is to be able to make non-taxable payments to shareholders from that account, and the position of untainting tax on companies wishing to untaint their share capital account; taxation of bonus shares; and, redemption of redeemable preference shares.

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Sue WILLIAMSON
Current at 04 May 2011 Click here to expand/collapse more articles by Sue WILLIAMSON.
 

 

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