Published on 12 Oct 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- historical and legislative context to the modified COT
- the objects clause
- concessional effect
- the 'corporate change' rule
- other carve-outs:
- minimum interests rule
- controlled companies
- different notional shareholders
- general modifying rules
- application dates and elections.
Duncan R C BAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the
International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private
sector representatives on the Federal Government’s Tax Design Review Panel.
Current at 11 March 2009 Current at 14 May 2009
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