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Debt interests

Published on 01 Feb 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

A discussion of The New Business Tax System (Debt and Equity) Act 2001 and division 974 of the Income Tax Assessment Act 1997.

Author profile:

Ian STANLEY
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue matters. He has published several papers on the debt equity regime and lectures in the Masters programme at the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008
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