Published on 13 Apr 99
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics include: share buy backs and anti-avoidance rules in returning capital; share value shifting rules; asset value shifting; liquidation and after tax amount available for distribution, operation of division 149, utilisation of CGT rollover relief, aportionment of after tax amount, franking credits and rebates, CGT implication.
Tony is a Partner with KPMG and specialises in providing corporate tax advice and compliance
services to Australian and multi-national companies. Tony has been lead partner on numerous
international tax and merger & acquisition projects.
- Current at
12 September 2011