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Courses/Accounting & Tax/Corporate Tax

Transacting with Associates - Group Restructuring

Mitigating Tax Risks in Corporate Restructuring: Navigating Group Structuring and Avoidance Rules

Created byTEO Training
BeginnerUpdated Jan 20, 2025
Transacting with Associates - Group Restructuring

What You'll Learn

check_circleIdentify dividend stripping risks associated with group restructures.
check_circleDetect share-for-share exchange and liquidation issues.
check_circleNavigate common restructuring risks.
check_circleReview recent changes in tax policy and law affecting group structuring.

About This Course

Although there may be strong economic or commercial drivers for restructuring companies and/or related entities, often there are unintended negative tax consequences.

The IRD may seek to apply avoidance rules to what may have been quite vanilla transactions in the past. In addition, there are issues to address when issuing shares in consideration for acquiring shares in subsidiaries.

This course will canvass some of the greatest risks to companies, and their advisors, arising from group structuring, including recent changes in policy and law.

 

Suitable for: Anyone in public practice who acts for companies, plus corporate employees in accounting/tax roles.

Your Instructors

TEO Training
TEO Training
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TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Craig  Macalister
Craig Macalister

Partner – Tax Advisory, Findex

Craig joined Findex Invercargill in 2012 as a Tax Principal heading 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.

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