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Income tax considerations of financial investments presentation

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Published on 09 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

The important aspects of a range of current financial investments and their tax treatment are examined in this presentation. These include:
- dividend imputation
- the need to pass on franking credits
- interest on borrowings to buy back shares
- warrants
- absolute return and hedge funds
- emerging market funds and private equity
- hybrid securities
- exchange trade funds.

Author profile

Stephen Carpenter CTA
Stephen is a senior partner in KPMG’s National Deals Tax practice, specialising in mergers, acquisitions and capital markets transactions. Stephen has advised on many of the largest corporate actions in the Australian market and is responsible for the management of KPMG’s firmwide and tax relationships with many of Australia’s leading companies and private families. Stephen has held numerous leadership roles at KPMG including National Managing Partner for People and Performance and leader of KPMG’s Victorian tax practice. Stephen passions include singing and cycling, and he holds several Board level and Treasurer positions within the Melbourne arts community. - Current at 15 February 2018
Click here to expand/collapse more articles by Stephen CARPENTER.

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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