Published on 13 Feb 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses debt and equity defined, including: non arms length rules for the debt/equity provisions, unsecured loans at call, what will be required under the new regime, consequences of repayment of amounts considered to be equity, taxation consquences of a return on debt/equity, can the return on an amount which now represents equity be franked
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