Australia - Tax Treatment of Renounceable Rights Issues - A recent ruling by the High Court of Australia has cast considerable uncertainty regarding the tax treatment of renounceable rights which are issued by a company to its shareholders. The High Court of Australia in Commissioner of Taxation v. McNiel held that sell-back rights which are issued by a company to its shareholder amounted to ...
Year of publication: |
2007
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Authors: | Ciro, Tony |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 9.2007, 5, p. 145-150
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