This presentation focuses on practical corporate tax issues that advisers and management should consider when structuring and financing transactions, including:??
- capital raising??
- debt/equity??
- hybrid instruments including Mills case (taxpayer allowed special leave to appeal to High Court on 10 October 2012)??
- Corporations Act 2001 s 254T amendments??
- repatriation of profits including franking of dividends and withholding taxes
- ??returns of capital/share buy-backs??
- proposed business tax working group reforms.