This paper covers:
- the ATO's position
- application of section 45B
- alternatives:
- special dividend
- capital return/reduction
- on-market buy-back
- off-market buy-back
- demergers (including stapling)
- when interest deductions will be allowed.
maintenance
Miscellaneous
2005
Taxation impacts of capital management
Source: New South Wales
Published Date: 18 Nov 2005
Individual Session
Taxation impacts of capital management
Author(s):
Mark Ferrier
,
Tim Kyle
Materials from this
session:
Details
- Published By: Tim Kyle, Mark Ferrier
- Published On:18 Nov 2005
- Took place at:Ettalong Beach Resort
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
Miscellaneous
2005
Share this page