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  Anti-avoidance Corporate tax 2018

The application of Part IVA to stapled structures

Source: Victoria

Published Date: 17 May 2018

 

This presentation covers:

  • TA 2017/1 " 4 types of staples
  • finance staple " features
  • synthetic equity staple " features
  • royalty staple " features
  • stapled structures integrity package.

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Author(s)

Individual Session

The application of Part IVA to stapled structures

Author(s): Eugene Wheelahan FTI , Greg Davies CTA
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Anti-avoidance Corporate tax 2018

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