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Optimising capital management paper
Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- raising capital
- returns on investment
- alternative taxation of capital income.
Author profiles
Ernest Chang
Ernest Chang, FTI, is a Partner in Pricewaterhouse Cooper's International and Financial Services Tax practice in Sydney and is the Financial Services Tax Leader in Australia. Ernie has over 20 years experience advising on primarily corporate and international taxation. Prior to recently joining PwC, he was a Partner for over 15 years at another premium tax practice. He advises on a wide range of corporate tax matters including capital management, international mergers and acquisitions, due diligence investigations, foreign source income, corporate restructuring, schemes of arrangement, management buyouts, overseas investment in Australia, employee share acquisition schemes and privatisation.
- Current at
12 July 2013
James Nickless
James has been a Partner with PwC since 2014, specialising in international tax and transfer pricing. He has advised on wide variety of cross border transactions, mergers and acquisitions, and tax controversy matters. His unique skillset allows him to advise on cross border transactions holistically, combining international tax and transfer pricing skills. James chairs PwC's thin capitalisation technical panel - Current at 20 January 2026
This was presented at NSW 5th Annual Tax Forum .
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