Commercial debt : unforgiven implications

Publication date: 01 Apr 96

Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: (Red Edition), Vol 4 No 4

Pages: 185-193

Abstract:
This article reviews the proposed commercial debt forgiveness provisions and concludes that they appear to have inappropriate - if not inequitable - potential implications

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Author profile:
Kenneth Spence CTA-Life
Ken is a Greenwoods & Freehills' Director. He has been closely involved in advising Australian and foreign listed entities on the tax consolidation regime and its impact on M&A transactions since the regime was first proposed in 1999. Since then, Ken has represented clients and tax professional bodies at all major consultation forums dealing with tax consolidations, including the NTLG Tax Consolidation subcommittee. He is on the Advisory Panel to the Board of Taxation, has assisted the Board as an Expert Panel member on their recent tax consolidation reviews and is a past President of The Tax Institute.
Current at 02 August 2012
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