Published on 05 Apr 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses the Debt/Equity Dilemma, asking the questions: Will there be more certainty or greater doubt?; Is this law by regulation or determination?; How contingent is non-contingent?; How will it impact the capital markets?; Where to from here?
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years
experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ
Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers
on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and
Current at 11 March 2009
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