This presentation 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.
Source: New South Wales
Published Date: 18 Nov 2005
This presentation covers:
More by Tim Kyle
Valuations
- Paper
25 May 2017
Valuations
- Presentation
25 May 2017
Managing Part IVA
- Paper
18 May 2017
Managing Part IVA
- Presentation
18 May 2017
The legal meaning of market value
- Paper
26 Oct 2016
Capital management update
- Paper
02 Jun 2016
Capital management update
- Presentation
02 Jun 2016
Update on capital management issues
- Paper
18 Feb 2015
Update on capital management issues
- Presentation
18 Feb 2015
Practical application of the new Pt IVA
- Journal
01 Feb 2015
More by Mark Ferrier
Taxation impacts of capital management
- Paper
18 Nov 2005
Tax aspects of share buybacks
- Paper
01 Apr 2004
Tax Aspects of Share Buybacks
- Presentation
18 Mar 2004
Use of or Transfer of Losses - Past, Present & Future (Non-Consolidation)
- Presentation
27 Dec 2003
Use of or Transfer of Losses - Past, Present & Future (Non-Consolidation)
- Paper
27 Nov 2003
Demergers
- Presentation
05 Aug 2002
Synthetic mergers
- Presentation
12 Feb 2002
Bringing Losses into a Consolidated Group on Joining
- Paper
15 Feb 2001
Bringing Losses into a Consolidated Group on Joining
- Presentation
15 Feb 2001
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags