Published on 28 Mar 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses debt and equity, with a focus on: financing arrangements, debt or equity tests, transitional arrangements, loans at call, consequential amendments, action plans.
Mark Morris FTI
Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting
SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions. Current at 24 October 2003
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