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Annual Financing Forum - Session 1

Published on 18 Feb 2003 | Took place at Hilton on the Park, 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.

Our series is particularly designed to focus on current income tax issues affecting the choice of financing options and structures in the three key phases of business operation.

Individual sessions

Financing for Establishment / Set-up

Author(s):  John CURRIE Topics covered in this seminar paper include:
- Do I use debt or equity?
- Pre-commencement interest deductibility risks
- Timing of utilisation of interest deductions - start/up losses. Non-commerical loss rules
- Limited recourse debt arrangements - any risks under Div 240?
- Thin capitalisation and Consolidation

This paper also includes 3 case study examples and worked solutions.

Materials from this session: