Published on 22 Jun 06
by QUEENSLAND DIVISION, THE TAX INSTITUTE
topics covered in this seminar paper include:
- Where they fit within the debt/equity rules
- The 'carve-out' for SMEs
- Treatment of pre 1 July 2005 loans
- Commercial issues - does it impact on structuring/contracts if the loan is treated as equity?
Current at 22 June 2009
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