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Hybrid financial instruments: Classifying hybrid instruments under the debt/equity rules and related issues paper

Published on 09 Oct 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • debt/equity in context
  • debt/equity outline
  • ENCO and options to convert to equity
  • equity credit features and ratings agency requirements
  • presentation in accounts
  • are returns deductible or frankable?
  • withholding tax implications
  • rollover relief on conversion.

Author profiles:

Cameron RIDER
Cameron practices in corporate and international tax at Allens Arthur Robinson. Cameron’s practice currently encompasses corporate restructures and acquisitions (including in the mining sector), consolidation, taxation of financial arrangements and foreign currency transactions, taxation of intellectual property, and international transfer pricing. Cameron has returned as a Tax Partner at Allens Arthur Robinson after a period as Professor of Taxation Law at the University of Melbourne.
Current at 9 February 2009
Click here to expand/collapse more articles by Cameron RIDER.
 
Martin FRY

Click here to expand/collapse more articles by Martin FRY.

This was presented at 48th Victorian State Convention .

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