Your shopping cart is empty
Capital structuring for corporate groups presentation
Published on 07 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation examines some of the lessons from recent capital restructuring (including demergers) for corporate groups. It seeks to identify some of the pitfalls that can arise for entities seeking to undertake a capital restructure and some of the criteria for a successful capital restructure. Specifically discussed are:
- the role of Subdivision 204-D and s177EA in capital management initiatives
- the application of s45B in non-demerger capital management initiatives
- the application of s45B to demergers including the draft practice statement
- related CGT consequences.
Author profile
Gordon Thring CTA
Gordon is a Partner in the Corporate Tax practice of Deloitte. He has over 20 years experience in mining and energy, financial services and property sectors. He was extensively involved in the consultation arrangements regarding the introduction of Division 125 and the amendments to s45B to accommodate demerger relief. - Current at 19 March 2009
This was presented at 44th Victorian State Convention: Surfing the Wave .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Tax advisings in practice - where is the line to be drawn and how do you draw it?
Author(s): Ken SPENCE, Simon HAINESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Part IVA and Division 165: where are we now and where are we heading?
Author(s): Richard F EDMONDSMaterials from this session:
-
insert_drive_file
Division 7A revisited
Author(s): Arthur ATHANASIOUMaterials from this session:
-
insert_drive_file
Income tax treatment of property development and investment
Author(s): John BRAZZALEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax: divorce and property settlements
Author(s): Paul HOCKRIDGEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital structuring for corporate groups
Author(s): Gordon THRINGMaterials from this session:
-
insert_chart
Remuneration and employment taxes
Author(s): Sarah BERNHARDT, Suzanne HOLSTEINMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax cases, rulings and announcements that have changed the tax landscape
Author(s): Keith JAMESMaterials from this session:
-
insert_drive_file
CGT concessions - tips and traps
Author(s): Wayne NGOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Australian international taxation: recent developments and practical implications
Author(s): Anthony KLEIN, Liam COLLINSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Property - indirect taxes and GST
Author(s): Zoe CHUNGMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation and pension strategies
Author(s): Daniel BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Service Trusts
Author(s): John W DE WIJNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement