Published on 12 Sep 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- the importance of the debt/equity distinction
- the overriding principles
- at call loans
- planning opportunities and traps.
Nigel Kingston CTA
Nigel is Director with one of Perth's leading tax consulting firms, MKT - Taxation Advisors. He holds a Bachelor of Commerce and Post Graduate Diploma in Advanced Taxation from the University of New South Wales. Nigel is a CPA, a Fellow of the Taxation Institute, a member of the WA CCI Tax Committee and a former member of the Taxation Institute Education Committee. Nigel’s specialty areas include capital gains tax, consolidations, business restructures, stamp duty and most areas of corporate taxation. Nigel has over 18 years experience in public and private practice, having worked closely with leading taxation and accounting specialists in both government and private enterprise. Current at 01 March 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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