Published on 07 Feb 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
approaching the debt / equity borderline
obligations and the debt test
funding through connected entities
approach to related schemes.
John Smith is an Assistant Commissioner and holds the position of Senior Tax
Counsel at the ATO. John has worked in the ATO for 37 years and has wide ranging
experience in litigation and audit. John has recently been working on issues relating to
the debt / equity rules. One of John's key roles is Chair of the Finance and Investment
Subcommittee of the National Tax Liaison Group.
Current at 18 December 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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