Published on 26 Oct 06
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
What flows from the Tax Laws Amendment (2006 Measures No 3) Bill 2006, introduced into the House of Representatives on 25 May 2006? This presentation covers topics including:
- what is share capital account tainting and where has it been?
- what consequences does tainting share capital have for companies and their shareholders?
- share capital account tainting and AIFRS - do we have a resolution for this risk?
- how does share capital account tainting interact with tax consolidation?
- what do these provisions mean for share based payment transactions?
Current at 29 June 2009
Click here to expand/collapse more articles by Richard BUCHANAN.