Published on 19 Jul 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses some of the tax planning issues from the ATO point of view, what the dominant purpose could be and some of the issues that may occur, plus an example from the UK.
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty
Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15
years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the
areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and
has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009 Current at 14 May 2009
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