Published on 16 Aug 2001
| Took place at All Seasons Premier Menzies, Sydney
The Debt Equity legislation was released on 28 June 2001 and has far reaching implications for all taxpayers - the rules will determine the characterisation of all financial arrangements and therefore dictate the deductibility, franking and other taxation implications of the way business is financed.
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Author(s): Ian STANLEY This seminar paper discusses the centre piece of The New Business Tax System (Debt and Equity Bill) 2001, which is the proposed Division 974 of the Income Tax Assessment Act 1997 (the 1997 Act).