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Read the fine print: the impact of new Debt and Equity rules on funding business transactions

Published on 16 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This session outlines the new legislative provisions for 'debt' and 'equity' and highlight their practical application including:

  • a review of the new definitions of 'debt' and 'equity'
  • an analyses of when a 'contingent' obligation to make a payment will be regarded as a deemed dividend
  • a review of the tax implications of non arms length shareholder loans
  • a critique of the tax consequences for payers and payees under the new rules and;
  • the lack of symmetry between the tax treatment of dividends and non share dividends

    Author profile:

    Mark Morris FTI
    Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions. Current at 24 October 2003 Click here to expand/collapse more articles by Mark MORRIS.
     

    This was presented at Are your interest deductions at risk?.

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