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In practice: Sharing the pie

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Published on 01 Aug 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The author summaries the amendments relating to "streaming" of shares or other capital benefits to some shareholders and dividends to others shareholders; limitation of the use a company can make of its share capital account if it is to be able to make non-taxable payments to shareholders from that account, and the position of untainting tax on companies wishing to untaint their share capital account; taxation of bonus shares; and, redemption of redeemable preference shares.

Author profile

Sue Williamson CTA-Life
Sue Williamson, CTA (Life) leads the Holding Redlich Melbourne Tax Risk Management and Disputes practice. She advises clients on tax risk management including tax governance and ensuring that clients have sufficient evidence to defend their positions. She has acted in various AAT, Federal Court, High Court and Supreme Court tax cases. Sue is also an accredited mediator and has assisted clients in resolving disputes using various ADR mechanisms. Sue was the President of The Tax Institute in 2008, has been a member of several advisory boards, has participated in many consultative forums and lectures in the University of Melbourne Masters of Law program. - Current at 04 July 2023
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