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The New Debt Equity Rules

The New Debt Equity Rules

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Non Member Price: $75.00

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

Commissioner's determintions

Interaction with deductibility and CGT provisions

Cross-border issues

Also included is sample case studies covering aspects of the new debt equity rules and worked solutions.

Author profile

Mark Poole CTA

Mark is a Legal Practitioner Director with KPMG. - Current at 12 January 2017

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This was presented at 9th National Tax Intensive Retreat: "Funding Into The Future: Interest, Debt Equity & Thin Capitalisation" .

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Individual sessions

Interest Deductibility

Author(s): John W DE WIJN

Materials from this session:

Interest Deductibility

$75.00 non member price
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Thin Capitalisation

Author(s): Robert DEUTSCH

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Thin Capitalisation

$75.00 non member price
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Case Study: Interest Deductibility

Author(s): Peter MURRAY

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Case Study: Interest Deductibility

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Case Study: Interest Deductibility

Author(s): Arlene MACDONALD

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Case Study: Interest Deductibility

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Part IVA Discussion Panel

Author(s): Michael BERSTEN

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Part IVA Panel Discussion

$15.00 non member price
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