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Tax reform and dividend stripping
Record ID:
26533
Format:
LIJ Article
Year:
2000
Author:
Orow, Dr Bill ;
Subject:
Taxation ; Capital Gains ; Dividend Stripping ; Shareholders ; Double Taxation ; Corporations ; Tax Avoidance ;
Source:
LIJ (2000) 74 No 10
Date_of_entry:
10/11/2000
Legislation:
Income Tax Assessment Act 1936, s 46A, s 177E
Notes:
Dividend stripping, a device by which revenue profits derived by a company are converted into capital gains in the hands of shareholders, is explored in relation to the operation of s 177E of the Income Tax Assessment Act 1936
Section:
Special Issue
Cases:
FCT v Consolidated Press Holdings Ltd ;
Month:
November


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