Published on 21 Jun 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses debt equity, with a focus on: anomalies falling outside the system, cross border transactions, practical operation of consequential amendments, and application of specific hybrids.
Mark Morris FTI
Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting
SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions. Current at 24 October 2003
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