Miscellaneous 2006

Share capital tainting

Source: New South Wales

Published Date: 26 Oct 2006

 

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?

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Individual Session

Share capital tainting

Author(s): Richard Buchanan
Materials from this session:

Details

  • Published By: Richard Buchanan
  • Published On:26 Oct 2006
  • Took place at:Hunter Valley Gardens

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2006

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