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The New Debt Equity Rules

Member Price: $57.00
Non Member Price: $75.00

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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
    Mark is a Legal Practitioner Director with KPMG. - Current at 01 April 2012
    Click here to expand/collapse more articles by Mark POOLE.

     

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

    Get a 20% discount when you buy all the items from this event.

    Individual sessions

    Interest Deductibility

    Author(s):  John W DE WIJN

    Materials from this session:

    Thin Capitalisation

    Author(s):  Robert DEUTSCH

    Materials from this session:

    Case Study: Interest Deductibility

    Author(s):  Peter MURRAY

    Materials from this session:

    Case Study: Interest Deductibility

    Author(s):  Arlene MACDONALD

    Materials from this session:

    Part IVA Discussion Panel

    Author(s):  Michael BERSTEN

    Materials from this session:

    The New Debt Equity Rules

    Author(s):  Mark POOLE

    Materials from this session:

    Case Study: Thin Capitalisation

    Author(s):  Simon Clark

    Materials from this session:

    Further details about this event:

     

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