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  Deductions Imputation International tax & business

An update on capital management issues

Source: New South Wales

Published Date: 23 Oct 2013

 

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This paper focuses on some of the major issues facing companies in managing their capital structure including:

  • implications arising from the recently announced changes contained in the 2013-2014 Budget (including the announced repeal of section 25-90)
  • recent changes to the share buy-back rules
  • a review of some of the recent share buy-backs and capital returns by corporates
  • an update on the taxation of share entitlements
  • implications arising from the changes to the Corporations Act 2001 dealing with dividends.
Author(s)

Individual Session

An update on capital management issues

Author(s): Dragan Misic CTA
Materials from this session:

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Details

  • Published By: Dragan Misic CTA
  • Published On:23 Oct 2013
  • Took place at:Doltone House, Sydney

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Deductions Imputation International tax & business M&A Corporate tax 2013

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