Published on 28 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper provides an update on the latest tax developments surrounding capital management techniques, including:
- the status of the Board of Taxation review of off-market share buy-backs
- operation of the share capital tainting rules
- current issues surrounding the application of the debt/equity rules
- ATO views on the application of section 177EA.
Current at 07 December 2011
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