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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.
Josh Rosskelly FTIA is a manager in the Tax Services division of William Buck. Josh has over
eight years experience in advising clients in the Small to Medium Enterprise area and now
specialises in providing taxation advice and assistance to practitioners in relation to their
client affairs in a range of areas. Current at 4 December 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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