Published on 18 Feb 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this powerpoint presentation include:
- Do I use debt or equity?
- Pre-commencement interest deductibility risks
- Timing of utilisation of interest deductions - start/up losses. Non-commerical loss rules
- Limited recourse debt arrangements - any risks under Div 240?
- Thin capitalisation and Consolidation
This presentation only covers briefly what is in the accompanying seminar paper.