Vol 3 No 7
Issued
01 Apr 1992

TIB - April 1992

Special Corporate Tax Issue - Business Tax Changes

  • Part I - Dividends
  • Part 2 - Measurement of Voting and Market Value Interests - Section 7
  • Part 3A - Loss Carry Forward Rules - Section 22
  • Part 3B - Loss Grouping Rules - Section 25
  • Part 3C - Carry Forward of Imputation Credits - Section 51
  • Part 4 - Tax Recovery - Section 34
  • Part 5 - Qualifying Company Regime - Section 48

Corrections

There is an error on Page 15 of TIB Volume Three, No.7. The ninth paragraph in the top example box on page 15 should have the reference to section 394D(1)(va) deleted, so that it simply reads "The recipient company also enters a credit for the resident withholding tax credit in its imputation credit account."