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.
Current at 09 November 2011
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