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Debt and equity

Published on 02 May 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses debt and equity, with a focus on: non-arms length rules for the debt/equity provisions, unsecured loans at call, consequences of equity repayments under the new laws, franking the return on an amount which is now equity.

Author profile:

Author Photo - Stephen Westaway CTA
Stephen Westaway CTA
Steve is a Partner in Grant Thornton Adelaide. Steve advises on a wide range of taxation and business issues to a diverse client base. With over 30 years in professional practice Steve has significant commercial and tax experience. He has been actively involved in The Tax Institute in various roles for 20 years and is the former President of The Tax Institute and Chair of the National Technical Committee. Current at 18 May 2015 Click here to expand/collapse more articles by Stephen WESTAWAY.
 
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