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  • Financing the Growing Business - the Taxation Issues paper

Financing the Growing Business - the Taxation Issues paper

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Published on 23 Nov 07 by THE TAX INSTITUTE

Growing businesses are faced with a multitude of ways of funding expansion. Often the taxation implications will determine which funding structure is to preferred. The matters covered in this paper include:

  • Interest deductibility - when is interest not interest
  • Tax timing advantages (sections 8-1,  25-85 and 82KK)
  • The debt/equity rules and their impact on deductibility of funding costs
  • Capital injections and value shifting
  • Financing distributions to owners 

Author profile

Geoffrey Dunn FTI
Geoffrey was admitted this year as a Solicitor of the NSW Supreme Court. From 1988 to 2000 Geoffrey was a Corporate Tax Partner with PricewaterhouseCoopers (PwC), and since 2001 has been engaged in a technical advisory role for that firm as a Technical Director. As part of his technical focus at PwC, Geoffrey has specialised in the debt and equity and thin capitalisation rules. - Current at 16 May 2017
Click here to expand/collapse more articles by Geoffrey DUNN.

 

This was presented at 15th National Tax Intensive Retreat: Growing Pains - Expanding Family Businesses .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The endgame - extracting value - the tax issues

Author(s):  Peter J MCKNOULTY

Materials from this session:

Financing the growing business - the taxation issues

Author(s):  Geoffrey DUNN

Materials from this session:

Capital raising for the growing business

Author(s):  Jenny HUTSON

Materials from this session:

Goodwill and taxation issues

Author(s):  Michael WALPOLE

Materials from this session:

Intellectual property and taxation

Author(s):  Teresa DYSON

Materials from this session:

Rewarding and retaining key personnel of the growing business

Author(s):  Peter GODBER

Materials from this session:

Structuring and restructuring the growing business

Author(s):  Greg TRAVERS

Materials from this session:

Further details about this event:

 

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