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Dividend stripping

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 11 Nov 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses dividend stripping, with a focus on sections 46A and 177E, the application to particular types of transactions, ATO's main concern.

Author profiles

Dr James McMillan
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. - Current at 24 October 2014
Click here to expand/collapse more articles by Jim MCMILLAN.
Mark Poole
Mark is a Legal Practitioner Director with KPMG. - Current at 01 April 2012
Click here to expand/collapse more articles by Mark POOLE.

 

This was presented at NSW Annual Intensive Retreat 1999 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Interest deductions: perennial problems

Author(s):  Robert O'CONNOR

Materials from this session:

Selected tax cases of 1999

Author(s):  Robert Allerdice

Materials from this session:

Taxation of dividends

Author(s):  David J WILLIAMS

Materials from this session:

Dividend stripping

Author(s):  Jim MCMILLAN,  Mark POOLE

Materials from this session:

Capital benefits and capital streaming

Author(s):  Ernie CHANG

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CGT and the business profits article

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

GST special topic - concept of taxable supply

Author(s):  Richard J VANN

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Further details about this event:

 

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