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.
Anthony Morganti CTA
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
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