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Taxation impacts of capital management presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Nov 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the ATO's position
  • application of section 45B
  • alternatives:
    • special dividend
    • capital return/reduction
    • on-market buy-back
    • off-market buy-back
    • demergers (including stapling)
    • when interest deductions will be allowed.
This was also presented at the Capital Management Strategies seminar held in Perth on 9 March 2006.

Author profiles

Mark Ferrier
Mark is a Director at the Sydney office of Greenwoods & Freehills. His expertise covers all areas of taxation, in particular providing advice on taxation law (capital gains tax, international taxation issues and GST) as it applies to corporations. Mark's extensive experience includes providing advice on the taxation affairs of banks, international taxation issues, restructuring of international and domestic corporate groups, mergers and acquisitions, leveraged and cross-border leasing, and other tax-based financial transactions. - Current at 31 January 2006
Click here to expand/collapse more articles by Mark FERRIER.
Tim Kyle
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He advises clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. - Current at 25 September 2017
Click here to expand/collapse more articles by Tim KYLE.

 

This was presented at Corporate Tax Intensive - Tough Tax Topics .

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