Published on 12 Jun 03
by VICTORIAN 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 an updated version of this presentation was given by Russel Garvey at the Interest Deductibility seminar held in Perth on 19 September 2003. Click here to view that presentation.