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Some naughty tax distributions presentation


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.

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