Description
Discover the hidden tax risks in corporate restructuring and learn how to navigate avoidance rules and share-issue complexities with confidence
Although there may be strong economic or commercial drivers to restructuring companies and related entities, there can be unintended tax consequences. Inland Revenue may seek to apply avoidance rules to what may have been thought of as vanilla transactions. In addition, there are issues to consider when issuing shares in consideration for acquiring shares in subsidiaries. This course will cover the key risks to companies, and their advisors, arising from group structuring including recent changes in policy and law.
LEARNING OUTCOMES
- identify dividend stripping risks associated with group restructures
- appreciate available subscribed capital issues when share for share exchanges are made
- navigate common restructuring risks
SUITED TO
Anyone in public practice who acts for companies, plus corporate employees in accounting/tax roles.
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PRESENTER
Craig Macalister, Partner – Tax Advisory, Findex
Craig joined Findex Invercargill in 2012 as a Tax Principal heading up the South Tax team. He has unrivalled experience in this role, providing the firm and its clients with advice on all aspects of GST, income tax and fringe benefit tax. He joined Findex following his role as Tax Director with the New Zealand Institute of Chartered Accountants. This role primarily involved leading the Institute’s direction and input on tax policy and overseeing the Institute’s Tax Advisory Group. Craig is a co-author of the Staples Tax Guide and GST in New Zealand.