Debt equity rules: emerging issues paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 06 Apr 06

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

This paper covers those issues currently causing concern including:

  • solvency and priority clauses
  • related schemes
  • convertible interests
  • when are shares, etc., excluded from being a financial benefit
  • interaction with other provisions of the Act.

Author profile:

Author Photo - Ernest Chang FTI
Ernest Chang FTI
Ernest Chang, FTI, is a Partner in Pricewaterhouse Cooper's International and Financial Services Tax practice in Sydney and is the Financial Services Tax Leader in Australia. Ernie has over 20 years experience advising on primarily corporate and international taxation. Prior to recently joining PwC, he was a Partner for over 15 years at another premium tax practice. He advises on a wide range of corporate tax matters including capital management, international mergers and acquisitions, due diligence investigations, foreign source income, corporate restructuring, schemes of arrangement, management buyouts, overseas investment in Australia, employee share acquisition schemes and privatisation.
Current at 12 July 2013
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This was presented at 21st National Convention: Beyond the Sea.

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Individual sessions

Section 8-1: Making certain that you receive what you are entitled to

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A new relationship with the tax profession

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Understanding your trust deed

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Effective implementation of a tax plan

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Debt equity rules: emerging issues

Author(s):  Ernie CHANG

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Capital allowances

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Non-resident beneficiaries - income tax

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International tax reform - three years on

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Should you be moving on from Service Trusts?

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"Market Value" - important, relevant, critical

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Superannuation - Current issues in the contributions phase

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CGT - old chestnuts and emerging issues

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