Published on 13 Feb 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar discusses debt and equity defined, including: non arms length rules for the debt/equity provisions, unsecured loans at call, what will be required under the new regime, consequences of repayment of amounts considered to be equity, taxation consquences of a return on debt/equity, can the return on an amount which now represents equity be franked?
Con is a Partner in Charge of KPMG’s Tax and Business Services Practice specialising in tax consolidations,
tax dispute resolution and international tax. He advises large and small business on specialist tax-related matters. He
has advised on numerous international structuring projects for small, medium and large business. His particular areas of
business focus are property, infrastructure and financial services.
- Current at
18 January 2011