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Division 974 and limited recourse debt paper

Published on 11 Feb 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • limited recourse debt
  • the debt test
  • explanatory memorandum examples
  • the equity test.

Author profile:

Euan Campbell
Euan is an Assistant Commissioner in the Australian Taxation Office, where he has worked in a variety of revenue law areas for more than 20 years. In relation to financial arrangements, he has worked on litigation matters, public and private rulings, audits, and on advice to Treasury. Current at 18 October 2013 Click here to expand/collapse more articles by Euan CAMPBELL.
 

This was presented at 2010 Financial Services Taxation Conference.

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