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Applying the principles to exotic instruments presentation

Published on 12 Jun 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following topics:
- discounts
- 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.

Author profile:

Michael SELTH
Michael is a Director, Corporate Taxation for Horwath Melbourne. He is a multi-skilled senior taxation executive with extensive high level consulting and management expertise. His clients are typically successful private companies or listed entities, usually with overseas operations and with a turnover of under $500 million. Michael will draw on his experience, obtained in blue-chip professional and corporate firms, to discuss the issues to consider when restructuring small and medium businesses, and identify possible solutions.
Current at 26 July 2006 Current at 09 March 2009 Click here to expand/collapse more articles by Michael SELTH.
 

This was presented at Interest Deductibility .

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

Individual sessions

Apportionment issues

Author(s):  Martin KEATING

Materials from this session:


Further details about this event:

 

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