Capital management developments paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 28 May 08



This paper provides an update on the latest tax developments surrounding capital management techniques, including:

  • the status of the Board of Taxation review of off-market share buy-backs
  • operation of the share capital tainting rules
  • current issues surrounding the application of the debt/equity rules
  • ATO views on the application of section 177EA.

Author profile:

Simon Jenner CTA
Simon is a Partner in the Financial Services Tax practice at Ernst & Young, specialising in Banking and Capital Markets. He has 18 years' experience advising large corporates on a variety of tax issues, including capital management, capital raisings, mergers, acquisitions, disposals and the application of the tax consolidation regime. Simon has also advised extensively on the application of the taxation of financial arrangements rules. He is a member of The Tax Institute's NSW Education Committee.
Current at 16 January 2015
Click here to expand/collapse more articles by Simon JENNER.


This was presented at Annual Tax Forum.

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