Published on 24 May 02
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The tax laws affecting the financing of companies have radically changed over the last few years. These changes impact upon business decisions in several key aspects:
- The efficient use of capital management strategies; such as share buy-backs;
- The implications of a lower corporate tax rate and a differntial capital gains tax rate for corporate distribution policy
Mark Friezer is a taxation partner at Clayton Utz. He advises on income tax law, focusing on finance, corporate tax and international tax. He has an extensive understanding of business tax reform from his participation in various government consolidation committees. Mark is the 2013 National Chairman of the Law Council of Australia Tax Committee and also a member of the National Tax Liaison Group (NTLG), and is on the Advisory Panel for the Board of Taxation.
- Current at
27 June 2012