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Corporate distributions and capital management issues paper

Published on 11 Oct 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper provides an analysis of some challenging corporate distribution and capital management situations concentrating on:

  • identification of dividends and deemed dividends
  • interaction of CGT with 'income' principles and dividend rules
  • effects of using different techniques to raise or return value.

Author profile

Tim Neilson CTA
Photo of author, Tim NEILSON Tim is a Special Counsel at Greenwoods & Herbert Smith Freehills Pty Limited in Melbourne. Tim is a legal practitioner who practices primarily in the area of income tax and capital gains tax, generally for “large business and international” type clients, mainly in financing, major projects and M&A. He is a former State Chairman and current National Councillor of The Tax Institute, and is this year’s President of the Institute. He has published frequently in professional journals and spoken at professional organisation conferences and seminars and guest lectures in the University of Melbourne’s Masters of Laws program - Current at 26 June 2019
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This was presented at 46th Victorian State Convention: Feast of Delicacies .

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

Individual sessions

Innovative capital raisings

Author(s):  Paul ABBEY

Materials from this session:



Corporate distributions and capital management issues

Author(s):  Tim NEILSON

Materials from this session:












The Commissioner's Role in Interpreting Tax Law and Emerging Issues for Advisers

Author(s):  Jennifer BATROUNEY

Materials from this session:



Defending the trust ramparts

Author(s):  Graeme HALPERIN

Materials from this session:

Further details about this event:

 

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