Published on 28 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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.
CTA Simon is a Partner in the Financial Services Tax practice at EY, specialising in banking and capital markets. Simon 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. He has also advised extensively on the application of the taxation of financial arrangements rules. Current at 02 June 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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