Skip to main content
shopping_cart

Your shopping cart is empty

The new definition of dividend

Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses the introduction of the imputation system with the introduction of the new legislation Taxation Laws Amendment (Company Law Review) Act 1998.

Author profile:

Author Photo - Richard Vann CTA
Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. Current at 17 March 2016 Click here to expand/collapse more articles by Richard J VANN.
 

This was presented at 6th National Tax Retreat.

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

Individual sessions

The New Definition of Dividend

Author(s):  Richard J VANN

Materials from this session:

The Holding Period and Longer Term Transfer Rule

Author(s):  Mark POOLE

Materials from this session:

Imputation: death by a thousand cuts

Author(s):  AH (Tony) SLATER

Materials from this session:

Further details about this event:

 

Copyright Statement