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Taxation of rights and selected 2008 Federal budget measures presentation


This presentation examines the most important of the other prior Government announcements that are to be revitalised, including some key corporate measures relating to:

  • tax consolidation and asset step-ups;
  • tax losses and COT testing;
  • FX gains and losses; and
  • thin capitalisation.

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 09 August 2013
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This was presented at The Government’s corporate tax agenda: 2008 Federal Budget announcements .

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Individual sessions

The scrip for scrip announcement

Author(s):  Alexis KOKKINOS

Materials from this session:

Taxation of rights and selected 2008 Federal budget measures

Author(s):  Martin FRY

Materials from this session:

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