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Debt and equity

Published on 14 Mar 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper discusses the rationale for the new debt/equity provisions, an explanation of the debt and equity tests, the role of debt/equity regulations, case studies.

Author profile:

Roger M PAUL
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This was presented at 16TH NATIONAL CONVETION: "A CAPITAL IDEA" .

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Individual sessions

Views from Capital Hill (review of tax reform policy issues)

Author(s):  Mark JACKSON

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Placing our trust in the future

Author(s):  Greg PRATT

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Corporate and non commercial tax losses

Author(s):  David J WILLIAMS

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International taxes

Author(s):  Ariane PICKERING

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