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Imputation: death by a thousand cuts

Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses the history behind the introduction of the imputation system and what has happened to this system since its inception.

Author profile:

AH (Tony) SLATER
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007
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This was presented at 6th National Tax Retreat .

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The New Definition of Dividend

Author(s):  Richard J VANN

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The Holding Period and Longer Term Transfer Rule

Author(s):  Mark POOLE

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Imputation: death by a thousand cuts

Author(s):  AH (Tony) SLATER

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