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The Equity Rules

Published on 16 Aug 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper explores the new so-called "equity rules" in the New Business Tax System (Debt and Equity) Bill 2001 ("the Bill") introduced into Parliament on 28 June 2001.

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Author Photo - Ernest Chang FTI
Ernest Chang FTI
Ernest Chang, FTI, is a Partner in Pricewaterhouse Cooper's International and Financial Services Tax practice in Sydney and is the Financial Services Tax Leader in Australia. Ernie has over 20 years experience advising on primarily corporate and international taxation. Prior to recently joining PwC, he was a Partner for over 15 years at another premium tax practice. He advises on a wide range of corporate tax matters including capital management, international mergers and acquisitions, due diligence investigations, foreign source income, corporate restructuring, schemes of arrangement, management buyouts, overseas investment in Australia, employee share acquisition schemes and privatisation. Current at 12 July 2013 Click here to expand/collapse more articles by Ernie CHANG.
 

This was presented at The Debt Equity Rules.

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Debt Interest

Author(s):  Ian STANLEY

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