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.
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
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Tags
Miscellaneous
2005
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