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Debt Equity

Published on 04 Sep 2009 | Took place at Deloitte Touche Tohmatsu , NSW

Part of the Younger Tax Practitioner Series, this event covered debt equity.

Individual sessions

Debt and equity rules

Author(s):  Neil PEREIRA

This presentation covers:

  • choosing between debt and equity
  • tax implications of classifying as debt or equity
  • tax rules for distinguishing debt from equity
    • what is the debt test?
    • what is the equity test?
  • interests that fund equity interests
  • related scheme rules
  • material change
  • non-share equity interests.
Materials from this session: