Published on 20 Jun 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The management of capital and optimisation of capital structures remains a key focus for companies. This paper explores recent developments surrounding the taxation treatment of various capital management initiatives, including:
- the decision in Mills and the implications for franked instruments
- the implications of the decision in Consolidated Media Holdings
- emerging issues under the debt/equity rules
- the status of the share buyback reforms.
Steven is a Consultant at Ernst and Young. Current at 20 June 2013
Current at 07 December 2011
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