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Capital Management - What Issues do Corporates Need to be Considering?

Published on 04 Jul 2007 | Took place at RACV Club, Melbourne , VIC

Optimal capital management is a key objective of all Boards and Executives.

This session was designed to give a practical update of the current issues and recent developments that impact on returning capital, profits and franking credits to shareholders.

Some of the issues addressed were:
- capital returns (Sec 45B issues etc)
- buy-backs (Board Of Tax review of off-market buy-backs and the ATO’s recent Practice Statement)
- the Impact of McNeil's case
- changes to the distribution of unrealised profits and untaxed profits.

Individual sessions

Share buy backs and distribution of unrealised/untaxed profits

Author(s):  Martin FRY

This presentation covers:

  • snapshot of an off-market share buy-back
  • outline of Board of Taxation review
  • is there a case for law change?
  • issues arising from PSLA 2007/9
  • where to next?
Materials from this session: