shopping_cart

Your shopping cart is empty

  • Home
  • Some naughty tax distributions presentation

Some naughty tax distributions presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 16 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • prevailing standards: distilling the income tax law’s normative approach to “naughty”
  • specific traits: reviewing the specific income tax traits of a naughty tax distribution
  • contributing factors: identifying the commercial factors that contribute to “nice” distributions becoming naughty
  • remedial aspects: reviewing where self-correction is open, and the tax punishments that otherwise await
  • changing standards: reflecting on whether prevailing standards are changing.

Author profile

Hayden Scott FTI
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules. - Current at 17 March 2016
Click here to expand/collapse more articles by Hayden SCOTT.

 

This was presented at 2007 Financial Services Taxation Conference: Financial Services Unleashed .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Conduit foreign income - opportunities to add shareholder value

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Life insurance - troublesome legacy or bright future?

Author(s):  David GLEN

Materials from this session:

Capturing all your OBU activities

Author(s):  Bill TESTA

Materials from this session:

Infrastructure and property investment - taxpayer's and ATO perspectives

Author(s):  Simon Clark,  Christopher HOOD

Materials from this session:

Revenue losses and capital gains

Author(s):  John W DE WIJN

Materials from this session:

Retail financial products

Author(s):  Kirsten FISH

Materials from this session:

Promoter penalties and financial product providers - a legal perspective

Author(s):  David J WILLIAMS

Materials from this session:

Promoter penalties and financial product providers - a provider's perspective

Author(s):  Glenn HUNTER

Materials from this session:

Innovative capital raisings

Author(s):  Vik KHANNA

Materials from this session:

The super of the future

Author(s):  Caroline JAMES

Materials from this session:

Why buy-backs?

Author(s):  Vivian CHANG

Materials from this session:

Mergers and acquisitions involving consolidated groups

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

Too many trusts

Author(s):  Philip BARLIN

Materials from this session:

Some naughty tax distributions

Author(s):  Hayden SCOTT

Materials from this session:

Developments in cross border financial transactions - ATO perspective

Author(s):  Ashley KING,  Paul MCCARTIN

Materials from this session:

Developments in cross border financial transactions - advisor responds

Author(s):  Andrew MILLS

Materials from this session:

Investing offshore into foreign flow-through vehicles

Author(s):  Norah SEDDON

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse