Published on 23 Aug 01
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Topics covered in this seminar paper include:Tests and definitions
Financing arrangements and financial benefits
Interaction with deductibility and CGT provisions
Also included is sample case studies covering aspects of the new debt equity rules and worked solutions.
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty
Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15
years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the
areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and
has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009 Current at 14 May 2009
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