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).
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the
University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue
matters. He has published several papers on the debt equity regime and lectures in the Masters programme at
the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008
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