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The New Debt Equity Rules

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 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
    Click here to expand/collapse more articles by Mark POOLE.
     
    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:


    Case Study: Thin Capitalisation

    Author(s):  Simon CLARK

    Materials from this session:

    Further details about this event:

     

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