Debt Equity Finance

An update on capital management issues including debt/equity: recent developments

Source: New South Wales

Published Date: 20 Jun 2013

 

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The management of capital and optimisation of capital structures remains a key focus for companies. This paper explores recent developments surrounding the taxation treatment of various capital management initiatives, including:

  • the decision in Mills and the implications for franked instruments
  • the implications of the decision in Consolidated Media Holdings
  • emerging issues under the debt/equity rules
  • the status of the share buyback reforms.

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An update on capital management issues including debt/equity: recent developments

Author(s): Steven Guo , Simon Jenner

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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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Debt Equity Finance Investment Imputation Shares Corporate tax Income tax 2013

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