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Taxation impacts of capital management paper

Published on 18 Nov 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the ATO's position
  • application of section 45B
  • alternatives:
    • special dividend
    • capital return/reduction
    • on-market buy-back
    • off-market buy-back
    • demergers (including stapling)
    • when interest deductions will be allowed.
This paper was also presented at the Capital Management Strategies seminar held in Perth on 9 March 2006.

Author profiles:

Mark FERRIER
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Author Photo - Tim KYLE
Tim KYLE

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This was presented at Corporate Tax Intensive - Tough Tax Topics .

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