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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
Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 11 July 2019
This was presented at 6th National Tax Retreat .
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The New Definition of Dividend
Author(s): Richard J VANNMaterials from this session:
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The Holding Period and Longer Term Transfer Rule
Author(s): Mark POOLEMaterials from this session:
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Imputation: death by a thousand cuts
Author(s): AH (Tony) SLATERMaterials from this session:
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