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An update on capital management issues including debt/equity: recent developments paper


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.

Author profiles

Steven GUO
Steven is a Consultant at Ernst and Young. - Current at 20 June 2013
Simon Jenner CTA
Simon is a Partner in the Financial Services Tax practice at EY, specialising in banking and capital markets. Simon has 18 years experience advising large corporates on a variety of tax issues, including capital management, capital raisings, mergers, acquisitions, disposals and the application of the tax consolidation regime. He has also advised extensively on the application of the taxation of financial arrangements rules. - Current at 17 June 2013
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This was presented at NSW 6th Annual Tax Forum .

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Individual sessions

The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

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Alternative dispute resolution

Author(s):  Deborah HASTINGS,  Gina LAZANAS,  Judy SULLIVAN

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Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

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Financial services reforms and regulations

Author(s):  Nidal DANOUN

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The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

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