Published on 12 Jun 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- capitalised interest
- split loans and capital protected loans
- interaction with new debt/equity rules
- hybrid equity
- perpetual notes and stapled securities
- unit trust financing arrangements.
Note that this paper was also presented by Russell Garvey at the Interest Deductibility seminar held in Perth on 19 September 2003.