Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper focuses on practical corporate tax issues that advisers and management should consider when structuring and financing transactions, including:
- capital raising
- hybrid instruments including Mills case (taxpayer allowed special leave to appeal to High Court on 10 October 2012)
- Corporations Act 2001 s 254T amendments
- repatriation of profits including franking of dividends and withholding taxes
- returns of capital/share buy-backs
- proposed business tax working group reforms.
Current at 09 November 2011
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