Published on 23 Jul 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- dividend access shares
- some taxation issues with dividend access shares
- Part IVA – dividend stripping
- other provisions of tax law that may be impacted by dividend access shares
- when can dividend access shares be utilised – impact of ATO actions
- dealing with legacy issues.
Hayden is a partner at Deloitte Private, 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 ATO on issues such as Div 7A and private company loans, tax consolidation and cross-border restructures.
- Current at
23 October 2018