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Commercial Debt Forgiveness

Published on 22 Aug 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered include: Meaning of Commercial Debt; Meaning of forgiveness; Tax adjustments resulting from forgiveness; Special rules for commonly owned companies; Practical planning issues.

Author profile:

Geoffrey DUNN
Geoffrey was admitted this year as a Solicitor of the NSW Supreme Court. From 1988 to 2000 Geoffrey was a Corporate Tax Partner with PricewaterhouseCoopers (PwC), and since 2001 has been engaged in a technical advisory role for that firm as a Technical Director. As part of his technical focus at PwC, Geoffrey has specialised in the debt and equity and thin capitalisation rules.
Current at 23 July 2007 Current at 05 August 2007 Click here to expand/collapse more articles by Geoffrey DUNN.
 

 

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