shopping_cart

Your shopping cart is empty

Share capital tainting presentation

Member Price: Free
Non Member Price: $15.00

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 26 Oct 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

What flows from the Tax Laws Amendment (2006 Measures No 3) Bill 2006, introduced into the House of Representatives on 25 May 2006? This presentation covers topics including:

  • what is share capital account tainting and where has it been?
  • what consequences does tainting share capital have for companies and their shareholders?
  • share capital account tainting and AIFRS - do we have a resolution for this risk?
  • how does share capital account tainting interact with tax consolidation?
  • what do these provisions mean for share based payment transactions?

Author profile

Richard Buchanan FTI-Life
Richard is a Corporate Tax Partner with Deloitte Touche Tohmatsu. He specialises in advising major corporates on the tax implications of major transactions such as mergers and acquisitions, divestments, restructures and IPOs. Richard also has experience in advising corporates on implementing both A-IFRS and tax consolidation. Richard is a member of the NTLG IFRS subcommittee and the ICAA IFRS subcommittee and has been heavily involved in the consultation with respect to the development of the share capital tainting provisions. - Current at 11 September 2006
Click here to expand/collapse more articles by Richard BUCHANAN.

 

This was presented at Annual Corporate Tax Intensive .

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

Individual sessions

Managing communications and tax risk in a corporate tax group - an internal view

Author(s):  Chris MILLETT

Materials from this session:

Making the most of limited resources in tax due diligence

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

Share capital tainting

Author(s):  Richard BUCHANAN

Materials from this session:

ROSA: not just a pretty name - managing compliance post ROSA

Author(s):  Andrew MILLS

Materials from this session:

Managing dealings within a corporate tax group and with the ATO - an external view

Author(s):  Craig JACKSON,  Fiona MOORE,  Timothy DALTON

Materials from this session:

Further details about this event:

 

Copyright Statement