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Debt and equity rules presentation

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.

Author profile:

Neil Pereira CTA
Neil is a Principal of Corporate and International Tax with Deloitte Touche Tohmatsu Ltd. Current at 01 June 2010 Click here to expand/collapse more articles by Neil PEREIRA.
 
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Debt and equity rules

Author(s):  Neil PEREIRA

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