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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).

Author profile:

Ian STANLEY
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
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This was presented at The Debt Equity Rules .

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Debt Interest

Author(s):  Ian STANLEY

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