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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.

Author profile:

Ernie CHANG
Ernest joined Greenwoods & Freehills in 1989 and advises on a wide range of corporate tax matters. This includes advising on leveraged leases, public company floats, due diligence investigations, foreign source income, corporate restructuring, schemes of arrangement, management buyouts, overseas investment in Australia, employee share acquisition schemes, privatisation and project finance. His experience extends across a range of industries, including manufacturing, property and banking and finance.
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This was presented at The Debt Equity Rules .

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Debt Interest

Author(s):  Ian STANLEY

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