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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 12 January 2017
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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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