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Applying the principles to exotic instruments seminar paper

Published on 12 Jun 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- discounts
- 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.

Author profile:

Michael Selth CTA
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 Click here to expand/collapse more articles by Michael SELTH.
 

This was presented at Interest Deductibility.

Get a 20% discount when you buy all the items from this event.

Individual sessions

What are the principles and have they changed?

Author(s):  Robert K O'CONNOR QC

Materials from this session:



Further details about this event:

 

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