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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 Hertzman, CTAis an Assistant Commissioner in the ATO’s Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst. Len is also a National and State Councillor of The Tax Institute and former chair of the National Tax Convention and National Resources Tax Conference program committees. - Current at 05 April 2019
Click here to expand/collapse more articles by Len HERTZMAN.

 

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

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