Skip to main content
shopping_cart

Your shopping cart is empty

Some naughty tax distributions paper

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.

Author profile:

Hayden SCOTT
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 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Hayden SCOTT.
 

 

This was presented at 2007 Financial Services Taxation Conference: Financial Services Unleashed .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Infrastructure and property investment - taxpayer's and ATO perspectives

Author(s):  Simon CLARK,  Christopher HOOD

Materials from this session:

Revenue losses and capital gains

Author(s):  John W DE WIJN

Materials from this session:

Retail financial products

Author(s):  Kirsten FISH

Materials from this session:


Promoter penalties and financial product providers - a provider's perspective

Author(s):  Glenn HUNTER

Materials from this session:

Innovative capital raisings

Author(s):  Vik KHANNA

Materials from this session:







Developments in cross border financial transactions - advisor responds

Author(s):  Andrew MILLS

Materials from this session:


Further details about this event:

 

Copyright Statement
click to expand/collapse