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:
- distributions of unrealised or untaxed profits:
- other issues: Archer Bros, buy backs, par value shares.
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
09 August 2013