Share Capital Tainting Tax Consolidation

Taxmap™Taxmap™Taxmap™ - Tax Matrix
** TD 2009/4 ~ Tainting share capital account 32 (3) *** Big Brother is watching ~ Consolidation of Secrecy and Disclosure Provisions [No. 15 – 13/03/2009 ** Capital Gains Tax Relief for Compulsory Acquisitions of Part of a Main Residence [Bowen] ... Retrieve Full Source

Tax Brief - Greenwoods
This Tax Brief only considers the tax outcomes for creditors and debtors of a ‘plain vanilla’ debt for equity swap. Potential application of share capital tainting rules. Generally, the interaction between the tax consolidation regime and other tax rules may also give rise to ... Access Doc

IFRS 2 Share-based Payment The Essential Guide
2 IFRS 2 Share-Based Payment: The essential guide March 2009 An overview of IFRS 2 Share-based payment Share-based payment awards (such as share options and shares) are a key issue ... Fetch Doc

Tax Highlights - Deloitte.com
Tax highlights 10 June 2014 Clarification of share capital tainting – accounting for employee share schemes consolidation regime and APRA’s prudential standards UPDATED: Members of the working group have been provided a prudential expert report ... Visit Document

Tax Update May Converted - The Tax Institute
• Draft legislation to improve consolidation regime Income tax & CGT • TD 2009/4 – Dividend Reinvestment Plans and tainting of company’s share capital account ... Read Content

PART I - FINANCIAL INFORMATION - PDS Group
Deferred Tax Assets 2,641,879 2,621,194 Capital Paid in Excess of Par Value 2,065,694,042 2,065,694,042 GAAP for banks, particularly on the availment of the exemption from the tainting provision of the Parent ... Retrieve Document

Year-end tax Planning Toolkit - Pitcher
The chapters either relate to a specific type of taxpayer (e.g. a company or trust) or to a specific tax topic (e.g. capital gains tax). Furthermore, Pitcher Partners – Year-end tax planning toolkit ... Document Retrieval

Financial Reporting Council
The Financial Reporting Council Limited is a company 26 Share-based Payment 153 27 Impairment of Assets 159 28 Employee Benefits 167 CONTENTS 1 FRS 102 was updated in August 2014 and this edition is no longer current. Page 29 Income Tax 178 30 Foreign Currency Translation 183 31 ... Retrieve Content

International Accounting Standard IAS 39
Capital requirements B.21 Definition of held-to-maturity investments: application of the ‘tainting’ rule on consolidation B.22 Definition of loans and receivables: equity instrument IAS 39 Financial Instruments: Recognition and Measurement ... Get Content Here

A R - 2 0 0 7 LEDER OF COMMENT NO. LETTER OF COMMENT NO. 3 3
LETTER OF COMMENT NO. 3 SOP 07-1, SOP for retaining investment company accounting in consolidation. There are many investment is for current income and/or capital appreciation, and not for strategic purposes. ... View This Document

March 2005 Workshop Tax Update - The Tax Institute
• Consolidation Legislation Update Tax Laws Amendment (Long-term Non-reviewable Contracts) • Slight change from draft concerning net capital gains income Rulings TR 2005/3 Income tax: • share capital tainting rules to be amended Meeting of Home-based business ... Fetch This Document

The High Court’s Recent Ruling On share capital Accounts And ...
Accounts and the taxation treatment of share address the so-called ‘tainting’ problem. This arose from the possibility that accounts arise and would also prevent distributions of tax-free returns of capital to shareholders. ... Read Full Source

SECURITIES AND EXCHANGE COMMISSION
Number of Share of Common Amount of Debt Outstanding Title of Each LIABILITIES AND CAPITAL FUNDS Deposit Liabilities Demand 84,265,922 62,811,727 except for the exemption from the tainting provision of Philippine Accounting Standard (PAS) 39, ... Retrieve Doc

Monthly Tax Update Notes - Tax Matrix
Monthly Tax Update Notes March 2005 Consolidation Share capital tainting rules are designed to ensure that a company cannot transfer profits to its share capital account and. Complimentary Edition www.taxmatrix.com.au March 2005 ... Access Document

AAA Tax Brief - TEMPLATE - Greenwoods
Tax Brief 9 June 2006 Share Capital Tainting Rules The Government has finally acted to re-instate legislation dealing with the tax consequences of share capital tainting – a new Bill was introduced into ... Content Retrieval

25 May 2009 Company Tax Unit Business Tax Division The ...
April 2009, to implement tax consolidation amendments. The Australian financial services industry is very open by international standards and concerning share capital tainting rules applied from as early as 1 July 1998). Page 4 4. ... Retrieve Document

BUDGET MEASURES 2005-06
Budget Paper No. 2, Budget Measures 2005-06 is one of a series of Budget Papers that Capital gains tax — extending the marriage breakdown roll-over relief Imputation — share capital tainting ... Get Content Here