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Australia. Tax issues - financing the acquisition and expansion of businesses

Publication date: 01 Apr 99 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 5 No 4

Pages: pp.114-126

To determine the appropriate financing structure, the authors consider the use of debt as an option. Issues like the deductibility of interest, group approach to borrowing, thin capitalization and withholding tax are surveyed. Traditional methods of equity financing, hybrids and leasing are also analysed. The general anti-avoidance provision, Part IVA, and the taxation of financial arrangements are also discussed.

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Author profiles

Michael ANDREW
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Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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