shopping_cart

Your shopping cart is empty

Effective Business and Investment Structures seminar paper

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 15 Jun 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at possible ownership structures that can be set up to maximise the flexibility for income redistribution within corporate groups. How should a business handle the many trade-offs - for example in trusts, the trade-off between flexibility and loss quarantining.

Part of this paper looks at the enactment of the so-called simplified imputation system which changed the position of companies - they now become both users as well as transmitters of franking credits. This paper looks at how the imputation system affects the ability of companies to pass income through chains of companies and other vehicles. It focusses especially on the recent amendments and new rules about losses arising from unusable franking credits.

Author profile

Yan Wong
- Current at 09 December 2019
Click here to expand/collapse more articles by Yan WONG.

 

This was presented at Transacting in a Non-Consolidated Group .

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

Individual sessions

Income equalisation within a corporate group

Author(s):  Peter COWDROY

Materials from this session:

Moving assets around a non-consolidated group

Author(s):  Paul LYON

Materials from this session:

Efficient Business and Investment Structures

Author(s):  Yan WONG

Materials from this session:

Further details about this event:

 

Copyright Statement