Published on 22 Jun 06
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
Who can use the new COT rules?
Benefits of the tracing concessions
Intergrity rules - came share test, minimum interest rule and controlled entity provisions
Operation of the SBT
Hayden Bentley CTA
Hayden is a partner at McCullough Robertson, acting for corporate groups, both listed and privately held, and high net worth individuals on a range of structuring and taxation issues. He has advised on complex tax audits and disputes with the Australian Taxation Office (ATO) on issues such as Division 7A and private company loans, tax consolidation and cross-border restructures. Current at 16 December 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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