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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
    Current at 22 June 2009 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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