Releasing value from private or public corporate groups in a tax effective way poses very considerable difficulties not the least of which is the operation of the anti-avoidance provision section 45B. This presentation considers:
share dividends (Condells case)
forward purchases (Lend Lease)
dividend access shares.
Craig Cooper CTA
Craig is a Director of Taxation Services with RSM
Bird Cameron, Chartered Accountants, based in the Melbourne
office, and currently appointed as the firm’s National Head of Tax.
Craig has extensive experience in advising a broad range of clients
in all forms of tax law and practice, with a particular focus on the
corporate sector. Current at 17 October 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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