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New debt equity rules

Published on 09 Oct 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses the debt/equity rules which have been introduced to change the way in which the border between debt and equity is determined for tax purposes.

Author profile:

Michael Hennessey CTA
Michael is a Partner at EY Brisbane with 28 years experience. He has been involved in a number of significant merger and acquisitions and joint venture structuring transactions, as well as providing ongoing tax advice and tax compliance services to local and international clients. Current at 30 April 2015 Click here to expand/collapse more articles by Michael HENNESSEY.
 

This was presented at The 10 Vital Tax Issues, Series 2 for Small Business.

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New debt equity rules

Author(s):  Michael HENNESSEY

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PAYG: 10 vital issues

Author(s):  Bill CHARLTON

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