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.
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