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Corporate conundrums paper


This paper focuses on using a company as a vehicle to carry on a business. It will consist of a broad discussion on a selection of tax issues associated with companies in the private client space – framed over the life cycle of a company.

Topics covered include:

  • why choose a company? Issues with mergers and demergers
  • flexible company structuring
  • getting capital out of a company – capital returns and share buybacks
  • compliance/planning
  • tax and accounting consequences of changes to the Corporations Law
  • definition of a dividend
  • hybrid instruments
  • share capital tainting.

Author profiles:

Andrew Tran
Andrew is a Manager at PwC.
Click here to expand/collapse more articles by Andrew Tran.
Author Photo - Paul Abbey
Paul Abbey
Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 25 years experience advising local and international clients on income tax issues. Paul has significant experience in relation to tax due diligence, acquisition structuring, capital raisings and IPOs. The focus of his work is presently issues surrounding consolidation, imputation, capital returns, the taxation of trusts and international tax. More recently, Paul has been leading and driving PwC's Tax Reform project, aimed at building momentum within the community around the need for comprehensive tax reform in Australia. Most notably, through the development of two formal consultative groups of CEOs, CFOs, chairpersons, and union and charity representatives to help drive dialogue and debate on the issue, culminated in PwC's Protecting our Prosperity series of publications. Paul also drives momentum in the tax reform space through targeted events and engagements across Australia. Current at 14 July 2016 Click here to expand/collapse more articles by Paul ABBEY.

Matthew Budge
Matt has over 14 years’ experience in providing tax advice to Australian and multinational companies. Matt has a very broad range of experience in diverse industries having worked on transactions in the Perth, Melbourne and Sydney markets serviced by PwC. Matt focuses on assisting clients through transformative transactions involving major acquisitions, restructures, refinancing and investments into significant infrastructure. Current at 01 October 2015 Click here to expand/collapse more articles by Matthew Budge.

This was presented at 45th Western Australia State Convention.

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

Individual sessions

Part IVA: Where to from here?

Author(s):  Tom Thawley

Materials from this session:

The ship of Theseus and other trust perplexities

Author(s):  Fiona DILLON

Materials from this session:

Philanthropy: Tax planning and sustainable giving

Author(s):  Peter DOWLING

Materials from this session:

Further details about this event:


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