2006

Capital Management Strategies

Source: Western Australia

Published Date: 9 Mar 2006

 
Companies are becoming more sophisticated in managing their capital. Should a company buy-back shares, return capital, or pay dividends to its shareholders? Increasingly, your clients and principals need to understand the tax implications of these strategies, including maximising after tax returns for shareholders.

Mark Ferrier, one of the leading practitioners in this area in Australia, examines the opportunities and highlights the specific anti-avoidance provisions of the Tax Act. Don't be caught out in this complex area of the law!

Learn about the tax implications for both companies and their shareholders of managing capital, including:
- understanding the various ways in which a company can manage its capital and make distributions to its shareholders
- be equipped with the practical tools to maximise after-tax returns to shareholders
- understand how different types of distributions are taxed
- dealing with the ATO in carrying out capital management strategies
- the specific tax provisions on demergers
- the interest deductibility of borrowing to fund these strategies.

Details

  • Published On:9 Mar 2006
  • Took place at:City West Function Centre, West Perth

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.

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2006

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