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.