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.
Current at 29 May 2009
Click here to expand/collapse more articles by Neil PEREIRA.