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Tax issues in a bear market: Liabilities side paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 12 Feb 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers de-leverage, the new mantra, issues with raising funds and capital, including:

  • rights issues and the use of scrip and other equity
  • by George: Debt and debt like funding
  • hybrids and debt/equity characterisation - with streaming never too far away
  • capital protection - don't be too thin.

Author profile

Patrick Broughan
Patrick Broughan FTIA is a Partner in Deloitte’s Melbourne based Financial Services Tax Group. Patrick has 27 years experience in tax, both within the Big Four and within a financial services group. Patrick is known for the articles he has written for the Australian Securities Exchange for general investor education, and is a lecturer at the University of Melbourne. Patrick has substantial expertise in the taxation of financing transactions, including funds management, restructuring, de-mergers, acquisitions, divestments and complex capital raisings and reductions. - Current at 06 May 2009
Click here to expand/collapse more articles by Patrick BROUGHAN.

 

This was presented at Financial Services Taxation Conference 2009 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Hedging workshop

Author(s):  Julian HUMPHREY

Materials from this session:

TOFA and hedging

Author(s):  Mathew UMINA

Materials from this session:

Tax issues in a bear market: Assets side

Author(s):  Allan BLAIKIE

Materials from this session:

Tax issues in a bear market: Liabilities side presentation

Author(s):  Patrick BROUGHAN

Materials from this session:

Profit attribution to permanent establishments and transfer pricing following the Roche case

Author(s):  Nick HOUSEMAN

Materials from this session:

Financial services tax update

Author(s):  Antoinette ELIAS

Materials from this session:

Thin capitalisation including the impact of falling asset values

Author(s):  Paul BALKUS,  Daryl CHOO

Materials from this session:

Developments in the administration of promoter penalties

Author(s):  Bruce COLLINS

Materials from this session:

The capital revenue debate and the managed funds review

Author(s):  Andrew MILLS

Materials from this session:

Managing TOFA, implementation and ongoing–Tax Office perspective

Author(s):  Ross BROOKES

Materials from this session:

Managing TOFA, implementation and ongoing–The TOFA countdown has begun

Author(s):  Neil WARD

Materials from this session:

Annual compliance arrangements

Author(s):  Stephen GREEN

Materials from this session:

Superannuation update

Author(s):  Shayne CARTER

Materials from this session:

TOFA for the clients of financial institutions

Author(s):  David LINKE

Materials from this session:

TOFA–The international dimension

Author(s):  Tony FROST

Materials from this session:

Walking the wire-The Australian economy in 2009

Author(s):  Michael BLYTHE

Materials from this session:

Further details about this event:

 

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