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

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

Member Price: $57.00
Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 07 June 2011

More by Mark MORRIS

Case Study: Tax Implications on the Acquisition of the Seal Pub by Fred and Reg seminar paper - 14-November-2003
Trusting an interest deduction? - 01-June-2003
Thin capitalisation - one more hidden trap - 12-September-2002
Income tax and CGT issues - 23-July-2002
Are your interest deductions at risk? Debt equity / thin capitalisation - 15-November-2001
Debt/Equity - 19-October-2001
Debt equity - 21-June-2001
Division 7A and Section 108 - 10-April-2001
Workshop three: capital allowances - 23-February-2001

Click here to expand/collapse more articles by Mark MORRIS.

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

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