Published on 21 Jun 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- what consequences tainting share capital has 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?
Richard is a Corporate Tax Partner with Deloitte Touche Tohmatsu. He specialises in advising major corporates on the tax implications of major transactions such as mergers and acquisitions, divestments, restructures and IPOs. Richard also has experience in advising corporates on implementing both A-IFRS and tax consolidation. Richard is a member of the NTLG IFRS subcommittee and the ICAA IFRS subcommittee and has been heavily involved in the consultation with respect to the development of the share capital tainting provisions.
- Current at
11 September 2006