Published on 24 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers a broad range of income tax issues concerning capital management as they impact companies and trusts, including:
dealing with the ATO on buy-backs, returns of capital etc
use of hybrid capital
recent and proposed law changes.
Gary is a Partner in KPMG's tax division with over 17 years of experience, including three years in the national office of the Australian Taxation Office. Gary specialises in providing income tax planning and structuring advice to the financial services and power and utilities industries on major transactions such as mergers and acquisitions, IPOs, capital raisings and restructures. Current at 11 April 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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