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 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
30 June 2017