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An update on capital management issues paper

Published on 23 Oct 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper focuses on some of the major issues facing companies in managing their capital structure including:

  • implications arising from the recently announced changes contained in the 2013-2014 Budget (including the announced repeal of section 25-90)
  • recent changes to the share buy-back rules
  • a review of some of the recent share buy-backs and capital returns by corporates
  • an update on the taxation of share entitlements
  • implications arising from the changes to the Corporations Act 2001 dealing with dividends.

Author profile:

Dragan Misic CTA
Dragan is a Partner at PwC where he leads PwC's private equity and venture capital fund structuring group, as well as its venture capital and innovation offering. He has advised many Australian private equity and venture capital funds with their capital raisings and the structuring of their funds including establishing managed investment trusts (MITs), Venture Capital Limited Partnerships (VCLPs) and Early Stage Venture Capital Limited Partnerships (ESVCLPs). He also advises clients on various income tax matters including: structuring in and out of Australia, reorganisations, acquisitions and divestments, tax disputes, management equity incentives, capital management, Dragan has over 16 years of experience with Big 4 firms and a top-tier Australian law firm. Current at 04 November 2016 Click here to expand/collapse more articles by Dragan Misic.
 

This was presented at Corporate Tax Masterclass.

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