Published on 19 Oct 07
by TASMANIAN DIVISION, THE TAX INSTITUTE
Growing businesses are faced with a multitude of ways of funding expansion. Often the taxation implications will determine which funding structure is to be preferred. This presentation covers:
- interest deductibility - when is interest not interest
- tax timing advantages
- the debt/ equity rules and their impact on deductibility of funding costs
- capital injections and value shifting
- financing distributions to owners.