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9th National Tax Intensive Retreat: "Funding Into The Future: Interest, Debt Equity & Thin Capitalisation"

Published on 23 Aug 2001 | Took place at Hyatt Coolum, Queensland , National

The 9th National Tax Intensive Retreat focuses on Interest, Debt Equity and Thin Capitalisation.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Interest Deductibility

Author(s):  John W DE WIJN This seminar papers discusses interest deductibility, with a focus on the following issues: What is debt as opposed to equity – the traditional approach; The critical tests in determining deductibility of interest; When does interest start and cease to be deductible?; Issues arising on intra group lending; The importance of purpose – do we need to now look at the advisor's role?

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Thin Capitalisation

Author(s):  Robert DEUTSCH This seminar paper discusses thin capitalisation with a focus on: A point-by-point plan to understanding the new rules; The eight categories; The formula for each of the eight categories; Key concepts: understanding and problems; Conclusions: going forward – dealing effectively with the detailed application of the rules.

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Case Study: Interest Deductibility

Author(s):  Peter MURRAY This seminar paper presents a case study on interest deductibility.

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Case Study: Interest Deductibility

Author(s):  Arlene MACDONALD This seminar paper presents a case study into interest deductibility.

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Part IVA Discussion Panel

Author(s):  Michael BERSTEN This powerpoint presentation is an overview themes discusses by the Part IVA discusion panel at the 9th Annual Tax Intensive. Topics covered include: Part IVA in court cases; protection for taxpayers and advisers; and applying part IVA to tax effective investments.
Also included in this download is the reading material distributed for this session.

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The New Debt Equity Rules

Author(s):  Mark POOLE Topics covered in this seminar paper include:

  • Tests and definitions
  • Financing arrangements and financial benefits
  • Commissioner's determintions
  • Interaction with deductibility and CGT provisions
  • Cross-border issues
  • Also included is sample case studies covering aspects of the new debt equity rules and worked solutions.

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    Case Study: Thin Capitalisation

    Author(s):  Simon CLARK This seminar paper includes a case study on thin capitalisation.

    Materials from this session: