shopping_cart

Your shopping cart is empty

The three Ds: debt equity, debt forgiveness and Division 7A paper

Published on 16 Feb 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper:

  • seeks to put each of the 3Ds in context by considering their objective
  • provides a refresher as to the operation of each of these statutory regimes
  • examines aspects of the practical application of each of the 3Ds.

Author profile

Leonard Hertzman CTA
Photo of author, Len HERTZMAN Len recently joined the ATO as an Assistant Commissioner with the Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst and has worked as a tax lawyer for over 25 years in Australia and Canada. He is a member of the WA State Council of The Tax Institute. - Current at 22 May 2017
Click here to expand/collapse more articles by Len HERTZMAN.

 

This was presented at Loans and Financial Arrangements: Principles, Problems and Practical Examples .

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

Individual sessions



Further details about this event:

 

Copyright Statement
click to expand/collapse