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Private companies–Different classes of shares presentation

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.

Author profile:

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
 

This was presented at Private Companies-Different Classes of Shares.

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Individual sessions

December Tax update

Author(s):  Robert CAMPBELL

Materials from this session:

Private companies–Different classes of shares

Author(s):  Josh ROSSKELLY

Materials from this session:

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