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Published on 16 Feb 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
prevailing standards: distilling the income tax law’s normative approach to “naughty”
specific traits: reviewing the specific income tax traits of a naughty tax distribution
contributing factors: identifying the commercial factors that contribute to “nice” distributions becoming naughty
remedial aspects: reviewing where self-correction is open, and the tax punishments that otherwise await
changing standards: reflecting on whether prevailing standards are changing.
Hayden is a Director of Greenwoods & Freehills Pty Limited. He advises listed entities in the energy & resources
and financial services industries on income tax issues raised in M&A, funding, special project and general corporate
tax matters. His areas of interest and expertise include the taxation of financial arrangements (all four tranches) and tax
consolidation. Hayden is a member of the NTLG Finance & Investment Subcommittee and it’s TOFA Working Party. He
also chairs the Taxation Institute’s Education Committee (Victoria). Hayden frequently presents and is regularly published on
corporate income tax matters. Current at 9 February 2009Current at 14 May 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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