This webinar considers the different types of debt and equity instruments that can be used to fund a company.
It considers how tax and commercial considerations can influence a company’s capital mix and the suitability
of different instruments in a particular case.
This webinar will address the following topics:
- What is the difference between debt and equity for tax purposes and why does it matter?
- What tax and commercial factors determine how a company is funded and the appropriate mix of debt and equity?
- What are “preference shares” and what tax and commercial factors determine the suitability of using these shares?
- What are “convertible notes”, why would you use them commercially and how are they treated for tax purposes?
- A reminder of common “fishhooks” with company restructuring, including debt parking and dividend strip arrangements.
Upon satisfactory completion of this activity you will:
- Have an improved understand of how tax and commercial considerations interact to influence a company’s
- Provide improved advice to clients on the initial funding of companies and which instruments best suit their purpose
- Have renewed awareness of the detrimental tax implications that can arise for certain restructuring arrangements
Total CPD Hours: 1
- Accountants and lawyers that commonly advise clients on the establishment of companies and the appropriate
- Advisors involved with company capital raisings and restructures
- Others generally involved with business and with an interest in the balance between tax and commercial
considerations with company funding
Greg Neill, Partner – Tax Advisory, Findex/Crowe
Greg has a legal background and has previously worked in large law firms in New Zealand and the UK. He provides
advice on the full spectrum of tax matters, ranging from individual issues through to complex corporate or financing
transactions. He has particular experience with corporate tax and the tax considerations with company funding structures.
- 28 May 2020
10:00 am - 11:00 am