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Limited recourse debt ("LRD")

Published on 07 Oct 98 by THE TAX INSTITUTE

Topics covered include:
- Capital allowance clawback
- extended definition of LRD
- the termination trigger
- partnerships and company groups
- debt forgiveness interface

Author profile:

Richard Shaddick FTI
Richard is a Director in the Melbourne office of Greenwoods & Freehills. He has specialise in international taxation for many years, especially (since 1990) in the Australian taxation of controlled foreign companies (CFCs). Apart from advising private sector clients in this area, Richard also serves on the Rulings Panel of the Australian Taxation Office, and has consulted extensively with the Treasury Department on the redesign of the CFC legislation. Current at 01 July 2010 Click here to expand/collapse more articles by Richard SHADDICK.

This was presented at Red Series: Tax Aspects of Structured Finance.

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Individual sessions

Issues for privatisation

Author(s):  Michael ANDREW

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International aspects of structured finance

Author(s):  Duncan R C BAXTER

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Limited Recourse Debt

Author(s):  Richard SHADDICK

Materials from this session:

Part IVA and rulings: a practitioner's view

Author(s):  Cameron RIDER

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