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Tax issues in restructures, acquisitions and dealing with distressed debt paper

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • does the forgiveness of debt result in the derivation of ordinary income by the debtor?
  • commercial debt forgiveness rules
  • limited recourse debt
  • forbearance transactions - issues for the creditor
  • conversion of debt to equity
  • transactions involving the assignment of debt.

Author profile:

Author Photo - Ian Kellock CTA
Ian Kellock CTA
Ian, CTA, is a Tax Partner at Ashurst and has extensive experience in Australian corporate and international tax, advising Australian and foreign-owned banking and financial services groups. Ian’s practice is primarily focused on due diligence and structuring for mergers, acquisitions and divestments, financing transactions and group reorganisations. Ian has significant recent experience advising on all income tax aspects of financing and refinancing transactions and asset and debt reconstruction projects. Current at 17 March 2016 Click here to expand/collapse more articles by Ian KELLOCK.
 

This was presented at 2014 Financial Services Taxation Conference.

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