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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.

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Michael HENNESSEY

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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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