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Debt or Equity - what's it to be?

Published on 01 Mar 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An overview of the rules for determining whether a membership interest in a company or an interest in a financing arragement is a debt or equity for income tax purposes.

Author profiles

Graeme ROBINSON
Graeme heads the Taxation Practice at Lander & Rogers Lawyers specialising in income tax and GST. He joined Lander & Rogers in 2000 after 21 years working with the Australian Taxation Office (ATO). During his time at the ATO, he occupied senior positions including Appeals, Audit and Advisings Sections. Since joining Lander & Rogers, Graeme has been actively involved in providing income tax and GST advice to the corporate sector, charitable and non-profit sectors and clients referred by accountants.
Current at October 2003 - Current at 19 November 2004
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J WELLS
- Current at 19 November 2004
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