Capital management developments paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 28 May 08

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

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. Simon has 16 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. He has also advised extensively on the application of the TOFA rules. Simon represents the ICAA on the ATO NTLG Finance and Investment Subcommittee and is a member of The Tax Institute’s NSW Education Committee.
Current at 17 October 2013
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This was presented at Annual Tax Forum.

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