Published on 18 Feb 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- Do I use debt or equity?
- Pre-commencement interest deductibility risks
- Timing of utilisation of interest deductions - start/up losses. Non-commerical loss rules
- Limited recourse debt arrangements - any risks under Div 240?
- Thin capitalisation and Consolidation
This paper also includes 3 case study examples and worked solutions.
John is a Specialist Tax Consultant to Horwath North Queensland and has previously held positions as Chairman of the Horwath Australia Tax Practice, Senior Tax Partner of Horwath Melbourne, and a Tax Partner with a Big 4 practice in Melbourne. John has practised extensively in Asia, living and working in each of Jakarta, Hong Kong and Singapore. He currently practises principally with high net worth individuals and the SME market with Horwath North Queensland.
- Current at
27 February 2007