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Debt equity

Member Price: $57.00
Non Member Price: $75.00

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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.

Author profile

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 07 June 2011
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This was presented at TIA Corporate Tax Instensive 2002 - "Array of Light" .

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Individual sessions

Consolidation

Author(s):  Peter MURRAY

Materials from this session:

Consolidation - allocable cost amount

Author(s):  Trevor R HUGHES

Materials from this session:

Consolidation - international aspects

Author(s):  Peter VAN DEN BROEK

Materials from this session:

Capital management

Author(s):  Martin FRY

Materials from this session:

Tax effective accounting

Author(s):  Duncan R C BAXTER,  Chris BIERMANN

Materials from this session:

Asset disposals and reorganisations in a revenue law context

Author(s):  Frank O'LOUGHLIN

Materials from this session:

Reorganisations & disposals from within a consolidated group

Author(s):  Mark NORTHEAST,  Steven STEVENS

Materials from this session:

Reorganisations and disposals outside a consolidated group

Author(s):  Vanessa CROSLAND,  Tim GRACE

Materials from this session:

Cooperative compliance program

Author(s):  Gordon MCKIMMIE

Materials from this session:

Debt equity

Author(s):  Mark MORRIS

Materials from this session:

GST pitfalls for corporates

Author(s):  Ian JEFFREY

Materials from this session:

Challenges now facing the corporate group

Author(s):  Frank DRENTH

Materials from this session:

Consolidations - losses

Author(s):  Paul ABBEY

Materials from this session:

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