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At call loans under the Debt/Equity regime

Published on 01 Oct 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An overview of how at call loans are treated under the Debt/Equity rules and the impact of the legislation introduced to give effect to the promised "SME carve out" from those rules.

Author profile:

Anthony Riordan CTA
Tony Riordan, CTA, is a Tax Partner at Riordans Lawyers in Melbourne, a boutique commercial law firm. He has degrees in Law and Commerce and a Masters in Taxation Law from Melbourne University. His areas of practice include SME structuring, estate planning for high wealth individuals and transaction structuring. Current at 23 April 2014 Click here to expand/collapse more articles by Tony RIORDAN.
 
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