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Update on issues relating to capital management paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 09 Feb 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the proposed changes to the off-market share buy-back rules following the Board of Tax review
  • the latest rulings from the Commissioner, particularly regarding the application of Section 177EA
  • developments in the interpretation of certain elements of the debt test
  • other recent developments regarding corporate capital management.

Author profile

Mark Goldsmith
Photo of author, Mark GOLDSMITH Mark is the National Leader of the Deloitte M&A - Tax practice and has over 23 years' experience as a partner, during which time Mark has focussed on domestic and cross-border M&A for both strategic and financial buyers. Mark has for many years been actively involved in all forms of M&A transactions including private equity based deals, public markets transactions, IPOs and development and use of various funding structures. Mark has worked on a variety of Australia's leading M+A transactions. - Current at 05 February 2014
Click here to expand/collapse more articles by Mark GOLDSMITH.

 

This was presented at Current Corporate Tax Issues .

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Update on issues relating to capital management

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TOFA - Will it apply to you? Can it apply to you? When will it apply to you?

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Thin capitalisation and transfer pricing

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