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

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Non Member Price: $75.00

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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 Counsel with BNR Partners. - Current at 03 December 2020
    Click here to expand/collapse more articles by Mark MORRIS.

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

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