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Exit/Repatriation Financing seminar paper

Member Price: $57.00
Non Member Price: $75.00

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 04 Mar 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- debt forgiveness - assignments, value of debt, group offsets
- financing buy backs, capital reductions, distributions from unrealised reserves
- post-cessation of business financing
- repayments of non-share equity interests
- winding-up preferences.

Author profile

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. - Current at 15 September 2011
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Exit/Repatriation Financing

Author(s):  Noel BEHARIS

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