Mark 80 - Comprehensive notes prepared for the exam

Description

Exam ready notes, contact for tutorial assistance. Course structure a. The policy and problems in company-shareholder taxation b. Distributions (dividends, ordinary income and capital gain) c. Imputation d. Debt equity rules e. Buybacks, redemptions, cancellations and liquidations f. Shareholder rules g. International rules h. Dividend and capital streaming, trading and stripping i. Bonus shares and value shifting