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Untangling the PDF Web

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Published on 01 Oct 01 by "THE TAX SPECIALIST" JOURNAL ARTICLE

By Stephen Barkoczy, Assoicate Professor, Monash University & Consultant Lawyer, Blake Dawson Waldron.

The Pooled Development Funds ('PDF') program was established in Australia in 1992 to assist small medium enterprises gain access to equity capital. This article gives an overview of the tax rules and concessions relating to Pooled Development Funds and their shareholders.

Author profile

Dr Stephen Barkoczy
Stephen is a Professor, Faculty of Law, Monash University. - Current at 25 March 2015
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