Published on 11 Mar 04
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This practical seminar paper focusses on the taxation
treatment of debt and equity in various business structures, and the implications under different areas of the law. Matters addressed include:
- when is interest not interest?
- is there a best way of injecting cash into a business?
- other corporate financing issues
- financing partnerships
- financing trust distributions.
Brenton Ellery is a partner of Edwards Marshall Chartered Accountants. He is a Fellow of the Tax Institute and a former State Chairman and National Councillor.
In 2000 he was awarded a certificate for Outstanding Service to the Tax Institute, including the many papers and presentations he has made.
He has been a member of the Tax Agents Board in SA since 1996, having been nominated by the professional accounting bodies.
- Current at
22 June 2017