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Published on 12 Feb 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers de-leverage, the new mantra, issues with raising funds and capital, including:
rights issues and the use of scrip and other equity
by George: Debt and debt like funding
hybrids and debt/equity characterisation - with streaming never too far away
capital protection - don't be too thin.
Patrick Broughan FTIA is a Partner in Deloitte’s Melbourne based Financial Services Tax Group. Patrick has 27 years experience in
tax, both within the Big Four and within a financial services group. Patrick is known for the articles he has written for the Australian
Securities Exchange for general investor education, and is a lecturer at the University of Melbourne. Patrick has substantial expertise in the taxation of financing transactions, including funds management, restructuring, de-mergers, acquisitions, divestments and complex capital raisings and reductions. Current at 11 February 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.