Published on 04 Dec 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
reasons for issuing class shares
taxation issues to be considered prior to issuing class shares, including:
the operation of the value shifting provisions
determining the market value of the class shares
issuing class shares that are redeemable
whether the dividend stripping provisions may apply
the operation of Part IVA to the issue of class shares.
Joshua Rosskelly CTA
Josh is a Senior Manager in the William Buck Tax Services team. Josh has ove rthirteen years of experience in public practice, including time with a small accounting firm, a mid tier firm and a "Big 4" firm. As part
of his role at William Buck, Josh provides advice on a broad range of tax topics, with a particular focus on clients in the small-to-medium enterprises market. In addition to consultancy services, Josh also regularly leads training sessions for accountants in public practice on updates and changes to the tax laws.
Current at 25 July 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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