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Annual Financing Forum - Exit/Repatriation Financing

Published on 04 Mar 2003 | Took place at Hilton on the Park, East Melbourne, VIC

There have been considerable and ongoing legislative developments impacting upon the income tax aspects of financing decisions for all types of taxpayers. Financing decisions are no longer simple given these legislative developments combined with continued case law developments and increased ATO focus.

Individual sessions

Exit/Repatriation Financing

Author(s):  Noel BEHARIS Topics covered in this seminar paper include:
- debt forgiveness - assignments, value of debt, group offsets
- financing buy backs, capital reductions, distributions from unrealised reserves
- post-cessation of business financing
- repayments of non-share equity interests
- winding-up preferences.

Materials from this session: