Published on 14 May 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper discusses how company were formed and are now formed. Then it goes into detail about dividends streaming, distributions of share capital, redeemable preference shares, bonus shares, capital streaming, and dividend substitution.
Peter started his career with the ATO back in 1977 and he is currently one of three Deputy Chief Tax Counsels. In Peter’s current role, he provides technical and strategic guidance on many of the ATO’s highest profile and most complex technical issues, legislative amendments and Federal and High Court litigation matters. Peter also chairs the ATO’s Sydney General Anti-Avoidance Rules Panel and has previously chaired the Public Rulings Panel.
- Current at
15 September 2017