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Capital management paper

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Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • raising capital through hybrid securities
  • capital raised using a rights issues with a retail premium
  • returning capital by way of a share buy-back
  • returning capital by way of a share capital return
  • is your share capital account tainted?

Author profiles

Cameron Blackwood ATI
Cameron Blackwood, ATI, is the Head of Tax at Corrs and is a leading transactional tax expert, specialising in mergers, acquisitions, and restructures. Having advised several of Australia’s largest taxpayers, Cameron’s expertise includes cross-border issues and all aspects of employee share schemes. He has significant experience acting for public and private companies on capital management, including capital raising, return of capital, special dividends and buy-backs and debt raisings. He regularly presents at The Tax Institute and the Corporate Tax Association on M&A, management incentive plans and international tax issues and demergers. Cameron has been recognised as a leading lawyer by legal directories and publications including Chambers, The Legal 500 Asia Pacific and Best Lawyers for Tax in Australia. - Current at 30 May 2024
Click here to expand/collapse more articles by Cameron BLACKWOOD.
Richard HENDRICKS

 

This was presented at NSW 7th Annual Tax Forum .

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