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Debt Interest

Published on 16 Aug 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the centre piece of The New Business Tax System (Debt and Equity Bill) 2001, which is the proposed Division 974 of the Income Tax Assessment Act 1997 (the 1997 Act).

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Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. Current at 12 July 2013 Click here to expand/collapse more articles by Ian STANLEY.
 

This was presented at The Debt Equity Rules.

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Debt Interest

Author(s):  Ian STANLEY

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