Debt forgiveness

Member Price: $57.00
Non Member Price: $75.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 12 Sep 96 by VICTORIAN DIVISION, THE TAX INSTITUTE

The debt forgiveness provisions were introduced into Parliament in Taxation Laws Amendment Bill (No. 2) 1996 on 27 June 1996. At the time fo the preparation of this paper, this legislation has not been enacted. This paper examines a number of significant issues which will be encountered from the operation of the debt forgiveness rules.

Author profile

Paul Abbey

Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019

More by Paul ABBEY

The seduction of debt in an infrastructure context paper - 16-May-2019
M&A in financial services paper - 07-February-2018
Corporate conundrums paper - 23-August-2012
Enter the dragon paper - 25-October-2010
Executing transactions: Recent developments in M&A paper - 07-October-2010
Same business test Draft Ruling: will groups pass or fail? - 07-April-2006
Capital management issues: returns and buybacks; hybrid securities; IFRS. - 13-December-2005
Proposed loss recoupment legislation: points of note for affected companies. - 04-August-2005
Income tax consolidation: Issues arising from the acquisition and disposal of subsidiary companies convention paper - 10-September-2004
Issues arising from the acquisition and disposal of subsidiary companies seminar paper - 09-July-2004
Aspects of the Debt and Equity Tests - 01-June-2004
Corporate Restructuring - Leading the field to the starter's gate seminar paper - 02-May-2003
Tax losses - available fractions - 03-February-2003
Consolidations - losses - 21-June-2002
Tax value method - 14-March-2002
The impact of tax reform on the financing decisions - 08-November-2001
Workshop one: consolidations - cost base allocations - 23-February-2001
Option 2: Observations on Option 2 - 01-October-2000
Option 2: Observations on Option 2 - 01-October-2000
Scrip-for-scrip roll-over workshop - 20-June-2000
Corporate Distributions Workshop - 27-October-1999
Corporate distributions: workshop questions and notes - 27-October-1999
Taxation consequences of Corporate Law Simplification - 01-September-1998
Trust loss provisions and family trust elections - 05-August-1998
Losses and New Anti-Avoidance Rules - 19-November-1997
Break out - IIA : Losses and new anti-avoidance rules - 19-November-1997

Click here to expand/collapse more articles by Paul ABBEY.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

About

About us
Our story
Partner with us
Working with us
Corporate responsibility

Contact

Contact us
Help
1300 829 338
tti@taxinstitute.com.au
State Office Contacts

Connect

Privacy, Copyright and Disclaimer | Code of professional conduct for members | Conditions of Use | Sitemap | Social Media