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Taxation impacts of capital management presentation

Published on 18 Nov 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the ATO's position
  • application of section 45B
  • alternatives:
    • special dividend
    • capital return/reduction
    • on-market buy-back
    • off-market buy-back
    • demergers (including stapling)
    • when interest deductions will be allowed.
This was also presented at the Capital Management Strategies seminar held in Perth on 9 March 2006.

Author profiles:

Author Photo - Tim Kyle CTA
Tim Kyle CTA
Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He focuses on the resources and financial services industries, advising clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. Tim has worked on a range of matters involving Part IVA advice, rulings and disputes. Current at 30 March 2016 Click here to expand/collapse more articles by Tim KYLE.
 
Mark Ferrier CTA
Mark is a Director at the Sydney office of Greenwoods & Freehills. His expertise covers all areas of taxation, in particular providing advice on taxation law (capital gains tax, international taxation issues and GST) as it applies to corporations. Mark's extensive experience includes providing advice on the taxation affairs of banks, international taxation issues, restructuring of international and domestic corporate groups, mergers and acquisitions, leveraged and cross-border leasing, and other tax-based financial transactions. Current at 31 January 2006 Click here to expand/collapse more articles by Mark FERRIER.

This was presented at Corporate Tax Intensive - Tough Tax Topics.

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