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Financing the Growing Business - the Taxation Issues paper

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 DUNN FTIA graduated from the University of New South Wales in Commerce (Accounting) in 1975. In more recent times Geoffrey has completed the Diploma of Law awarded by the Legal Profession Admission Board of New South Wales, and was admitted earlier this year as a Solicitor of the New South Wales Supreme Court. During the period 1988 to 2000 Geoffrey was a Corporate Tax Partner with PricewaterhouseCoopers, and since 2001 upon retiring from the partnership, has been engaged in a technical advisory role for that Firm as a Technical Director. Prior to joining the predecessor firm of PricewaterhouseCoopers in 1984, Geoffrey held a number of accounting roles in commerce. From 2001 as part of his technical focus at PricewaterhouseCoopers, Geoffrey has specialised in the debt and equity and thin capitalisation rules. Current at 12 December 2007 Click here to expand/collapse more articles by Geoffrey DUNN.

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

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