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Debt/Equity Issues

Published on 14 May 2008 | Took place at Parmelia Hilton, Perth, WA

Part of the 2008 Corporate Tax Club series, this seminar covered debt and equity issues.

Individual sessions

An update on debt/equity and related issues

Author(s):  David. LEWIS,  Kenneth WEE

This presentation covers:

  • general trends in cross border financing and current ATO focus
  • changing loan terms: a GVS perspective?
  • round up on rulings, determinations and ATOIDs
  • excluded equity interest
  • equity override
  • effectively non-contingent obligation & related schemes
  • year end thin capitalisation issues
  • brief update on TOFA 3 & 4.
Materials from this session: