Published on 19 Sep 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- capitalised interest
- split loans and capital protected loans
- interaction with new debt/equity rules
- hybrid equity
- perpetual notes and stapled securities
- unit trust financing arrangements.
Note that this is an updated version of a presentation given by Michael Selth at the Interest Deductibility seminar held in Melbourne on 12 June 2003. Click here to view that presentation.
Russell is Director of Tax Consulting with Horwath (WA). He has 25 years experience in commerce and the public and private sectors including 22 years in the taxation field, advising a wide range of clients on State, Federal and International revenue law. Russell has a unique public and private sector experience. As a former Tax Counsel with the ATO, Russell was deeply involved with the development and application of taxation policy and legislation in both Perth and Canberra and penned several public rulings during that time. He provides specialist advice to a wide range of clients in the not for profit sector, including sporting bodies, not for profit hospitals, some of the country's most prominent charities and public benevolent institutions. Russell has also consulted to our public and private universities on all areas of taxation compliance and planning.
Current at 8 July 2004