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Financing - how the rules have changed

Published on 05 Sep 2001 | Took place at Novotel Adelaide on Hindley, Adelaide , SA

This seminar discusses the impact of the new debt and equity rules on funding business transactions, and how thin capitalisation now applies in a broad range of circumstances.

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Individual sessions

Impact of new debt/equity rules on funding business trans

Author(s):  Con TRAGAKIS This seminar paper focuses on a review of the new definitions of 'debt' and 'equity'; an analysis of when a 'contingent' obligation to make a payment will be regarded as a deemed dividend; a review of the tax implications of non arms length shareholder loans; a critique of the tax consequences for payers and payees under the new rules.

Materials from this session:

Thin capitalisation - now apply in a range of circumstances

Author(s):  Varis LIDUMS This seminar paper discusses thin capitalisation and how it affects: first time applications to existing Australian based businesses and investors, investing or expanding off share, application to trusts and partnerships, how to pass the tests, grouping rules, transitional implications.

Materials from this session: