Skip to main content
shopping_cart

Your shopping cart is empty

Developments in the distribution of capital and dividends presentation

Published on 08 Jun 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is the share capital account?:
    • consolidated Media
    • TR 2010/D4
  • distribution of issue premium as capital:
    • Noza Holdings
  • distributions of unrealised or untaxed profits:
    • Mills
    • s. 254T
  • other issues: Archer Bros, buy backs, par value shares.

Author profile:

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for over fifteen years, and has focused on resource companies, banks and infrastructure projects. He has extensive experience advising on the tax aspects of capital management transactions for ASX-listed companies, most recently in relation to Rio Tinto's 2015 off-market tender share buyback and on-market share buyback. He has also advised APRA-regulated banks on the tax aspects of hybrid equity and subordinated debt instruments. He advises consortia and financiers on the tax aspects of project finance for major infrastructure projects including M2, M5 and M7 motorways, among others. He is a Senior Fellow of the Law Faculty of the University of Melbourne. Current at 12 February 2016 Click here to expand/collapse more articles by Martin FRY.
 
Individual sessions

Developments in the distribution of capital and dividends

Author(s):  Martin FRY

Materials from this session:

Further details about this event:

 

Copyright Statement