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AIFRS paper

Published on 03 May 06 by THE TAX INSTITUTE

Topics covered in this paper include:

  • Fixed trust issues including units treated as debt, income distribution clauses, resettlements
  • Share capital tainting & disqualifying accounts
  • Thin capitalisation
  • Tax consolidation 

Author profile:

Marcus Leonard CTA
Marcus is a Tax Principal at PKF with over 10 years experience advising listed corporate groups, governments departments, not for profit organisations and private family enterprises on a range of domestic and international taxation issues. Marcus has advised corporate groups on structuring property transactions, infrastructure projects and the taxation issues from the implementation of the International Financial Reporting Standards. Current at 10 April 2006 Click here to expand/collapse more articles by Marcus LEONARD.
 

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