Published on 04 Sep 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- choosing between debt and equity
- tax implications of classifying as debt or equity
- tax rules for distinguishing debt from equity
- what is the debt test?
- what is the equity test?
- interests that fund equity interests
- related scheme rules
- material change
- non-share equity interests.
Neil Pereira CTA
Neil is a Principal of Corporate and International Tax with Deloitte Touche Tohmatsu Ltd. Current at 01 June 2010
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