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An update on capital management issues paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 23 Oct 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper focuses on some of the major issues facing companies in managing their capital structure including:

  • implications arising from the recently announced changes contained in the 2013-2014 Budget (including the announced repeal of section 25-90)
  • recent changes to the share buy-back rules
  • a review of some of the recent share buy-backs and capital returns by corporates
  • an update on the taxation of share entitlements
  • implications arising from the changes to the Corporations Act 2001 dealing with dividends.

Author profile

Dragan Misic CTA
Dragan Misic, CTA, is a leading tax practitioner advising many private equity, venture capital and investment funds, as well as corporate clients. He has advised many Australian private equity and venture capital funds with their capital raisings and the structuring of their funds, including establishing managed investment trusts (MITs), venture capital limited partnerships (VCLPs) and early-stage venture capital limited partnerships (ESVCLPs). He also advises corporate clients on various income tax matters, including structuring in and out of Australia, reorganisations, acquisitions and divestments, tax disputes, management equity incentives and capital management. More recently, he has also headed the policy team at a leading financial services peak body. Dragan has over 22 years of experience with Big Four firms and a top-tier Australian law firm. - Current at 24 February 2023
Click here to expand/collapse more articles by Dragan Misic.

 

This was presented at Corporate Tax Masterclass .

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