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Debt which does not generate assessable income presentation

Published on 17 Nov 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • base case
  • will interest be deductible
  • debt test
  • thin capitalisation: Div 820
  • transfer pricing
  • anti-avoidance - miscellaneous issues
  • limitations on TR95/25
  • distribution sourced in intra-group sale
  • new s254T of Corporations Act.

Author profile:

Author Photo - Cameron RIDER
Cameron RIDER
Cameron practices in corporate and international tax at Allens Arthur Robinson. Cameron’s practice currently encompasses corporate restructures and acquisitions (including in the mining sector), consolidation, taxation of financial arrangements and foreign currency transactions, taxation of intellectual property, and international transfer pricing. Cameron has returned as a Tax Partner at Allens Arthur Robinson after a period as Professor of Taxation Law at the University of Melbourne.
Current at 9 February 2009
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Debt which does not generate assessable income

Author(s):  Cameron RIDER

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