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.
Current at 21 November 2013
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