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Debt equity rules: emerging issues paper

Published on 06 Apr 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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 Click here to expand/collapse more articles by Ernie CHANG.
 

This was presented at 21st National Convention: Beyond the Sea.

Get a 20% discount when you buy all the items from this event.

Individual sessions

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

Author(s):  Allan W BLAIKIE

Materials from this session:






Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

Materials from this session:










The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

Materials from this session:





The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

Materials from this session:





CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:

 

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