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An update on debt/equity and related issues presentation

Published on 14 May 08 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • general trends in cross border financing and current ATO focus
  • changing loan terms: a GVS perspective?
  • round up on rulings, determinations and ATOIDs
  • excluded equity interest
  • equity override
  • effectively non-contingent obligation & related schemes
  • year end thin capitalisation issues
  • brief update on TOFA 3 & 4.

Author profiles:

David Lewis
David is a Partner with PricewaterhouseCoopers Current at 14 May 2004
 
Kenneth Wee CTA
Kenneth is an Assistant Commissioner in the ATO's Tax Counsel Network. Prior to joining the ATO, he spent over 14 years working in public practice where he provided tax advisory and compliance assistance to a diverse client base. Kenneth's experience encompasses advising on corporate and international tax, restructures, mergers and acquisitions, financing and capital management transactions. He has also worked extensively in the areas of tax audits/reviews, rulings, cooperative compliance, tax law policy and design advocacy, and managing tax controversies and disputes. Current at 22 April 2016
Individual sessions

An update on debt/equity and related issues

Author(s):  David. LEWIS,  Kenneth WEE

Materials from this session:

Further details about this event:

 

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