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Debt forgiveness - Is it still effective? presentation

Published on 21 Mar 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • commercial debt forgiveness rules:
    • what do they apply to?
    • when do you and when do you not have a forgiveness?
    • what happens?
    • arm's length or not arm's length?
  • moneylending debts
  • non-resident lenders
  • solvent and insolvent companies
  • companies under common ownership
  • assignment of debts
  • capitalisation of debts
  • case studies.

Author profile:

Alistair Hutson CTA
Alistair Hutson is a Partner in the Corporate Tax Group of PwC in Adelaide. He provides taxation advice and support for corporate clients across areas such as mergers and acquisitions, tax due diligence, capital gains tax, cross-border transactions, international tax structuring, funding decisions and repatriation of profits. Alistair is a member of The Tax Institute’s SA State Council. Current at 17 August 2016 Click here to expand/collapse more articles by Alistair HUTSON.
 
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Debt forgiveness - Is it still effective?

Author(s):  Alistair HUTSON

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