Published on 04 Mar 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- debt forgiveness - assignments, value of debt, group offsets
- financing buy backs, capital reductions, distributions from unrealised reserves
- post-cessation of business financing
- repayments of non-share equity interests
- winding-up preferences.
Current at 18 January 2012
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