Miscellaneous 2007

Corporate distributions and fundraising in light of recent developments

Source: Victoria

Published Date: 11 Oct 2007

 

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Recent cases have upset the conventional wisdom about the tax treatment of corporate distribution rights. This paper places these decisions in context and explores current and future developments in corporate fund-raising with special reference to the following:

  • what distributions are dividends under s6?
  • what makes a dividend taxable under s44 after Condell?
  • circumstances in which non-dividend distributions are taxable after the High Court’s decision in McNeil and the Governments consequent annoucement
  • structuring rights issues.

Individual Session

Corporate distributions and fundraising in light of recent developments

Author(s): Richard Shaddick

Details

  • Published By: Richard Shaddick
  • Published On:11 Oct 2007
  • Took place at:Mantra Erskine Beach Resort, Lorne

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