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.
Michael is a Partner at Grant Thornton and has more than 35 years experience in delivering specialized taxation advice to public and private clients across a wide range of industries. He has assisted many SME entities with their offshore expansions and taken them through the stages of planning, structuring off-shore entities, establishment of entities, transfers of operations and rights to related party entities and follow up recognisance to ensure on-going compliance with Australian and overseas tax authorities rules and requirements.
- Current at
16 November 2012