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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
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 17 October 2017
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