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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
Richard Shaddick FTIA is a Director of Greenwoods & Freehills in Melbourne. He has extensive experience in international taxation with his primary area of interest being the taxation of controlled foreign companies. Richard is a member of the Public Rulings Panel of the Australian Taxation Office. He is a former State & National Councillor of the Taxation Institute, and a former Australian President of the International Fiscal Association. He represented the Taxation Institute on the Tax Treaties Advisory Panel from 1997-2006. He is an occasional member of the GAAR Panel. - Current at 06 October 2017
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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

Materials from this session:

Limited Recourse Debt

Author(s):  Richard SHADDICK

Materials from this session:

Part IVA and rulings: a practitioner's view

Author(s):  Cameron RIDER

Materials from this session:

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