Australia. Tax issues - financing the acquisition and expansion of businesses
01 Apr 99 |
ASIA-PACIFIC TAX BULLETIN
Issue: Vol 5 No 4
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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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