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
04 October 2017
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.