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Capital management of financial institutions and the related tax issues presentation #2


These presentations cover:

Basel III changes:

  • overview and background – concept of regulatory capital; interaction with ratings capital; Basel III changes; how much additional capital banks globally will have to raise; and what banks around the world are doing
  • Basel III changes - focus on Basel III changes; capital adequacy under new APS 111; what the different categories of capital comprise of; key features to qualify as Additional Tier 1 Capital and Tier 2 Capital; deductions from capital; transitional arrangements

Topical tax issues facing banks and insurance companies about capital management:

  • Tier 1 capital issues in Australia – tax implications for the issuer and security holders including the implications for the issuer arising from Basel III non-viability clauses and the application of various anti-avoidance rules
  • Tier 1 capital issues undertaken by foreign branches of Australian banks – issues for the bank including the application of s 215-10
  • Tier 2 capital issues in Australia – tax implications for the issuer and security holders including application of the debt/equity rules.

Author profile:

Anthony Frost CTA
Tony is the Managing Director of Greenwoods & Freehills. With more than 25 years experience in tax, Tony has a focus on financial services and financial transactions. Tony has advised clients on a wide range of tax matters, including innovative financial products, mergers and acquisitions, cross-border dealings, transfer pricing, tax audits and negotiations with the Australian Taxation Office. Tony has also advised clients on various OBU matters over many years, and is part of the consultation group set up by Treasury to discuss changes to the OBU rules announced in the previous government’s 2013-14 Budget. Current at 18 October 2013 Click here to expand/collapse more articles by Tony FROST.

This was presented at 2013 Financial Services Tax Conference.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Topical tax treaty issues for the financial sector

Author(s):  Richard J VANN

Materials from this session:

Emerging regional issues (funds management)

Author(s):  Daryl CHOO,  Brian CHAMBERS

Materials from this session:

Australian Taxation Office audits, risk identification, dispute

Author(s):  Ashley KING,  Andrew MCLOUGHLIN

Materials from this session:

GST and RITCs on trustee services

Author(s):  Amelia O'Rourke,  Bill PACKWOOD

Materials from this session:

New R&D regime in financial services

Author(s):  Jamie MUNDY

Materials from this session:

The promoter penalty regime - How the ATO ia applying it in practice

Author(s):  Bruce COLLINS,  Nathan FIRTH

Materials from this session:

Further details about this event:


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