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Utilising flexible share rights paper

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Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • issues to address
  • value shifting
  • Division 974 – debt/equity rules
  • Division 152
  • subdivision 204-D – dividend streaming
  • Part IVA and dividend stripping.

Author profile

John Ioannou CTA
John Ioannou, CTA was admitted as a Solicitor in 2002, is a Principal Lawyer at Macpherson Kelley and leads the national tax practice. He has experience in the areas of tax structuring, tax disputes and commercial transactions. John has a Bachelor of Arts, Bachelor of Laws and a Masters of Law. John is currently serving as the QLD representative on the Tax Institute's National Council. - Current at 15 December 2025
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Utilising flexible share rights

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