Skip to main content

Your shopping cart is empty

Specific dealings with ‘impaired’ debts presentation

Published on 06 Nov 08

This presentation covers:

  • when can you write-off a debt as a bad debt?
  • originated debts
  • purchased debts
  • recapitalisation of any entity
  • recourse debt vs limited recourse debt (including events of default).
This presentation also considers the implications for borrowers, lenders and refinanciers in respect of:
  • Section 6-5
  • Section 8-1
  • CGT provisions (including value shifting)
  • commercial debt forgiveness
  • traditional and qualifying security provisions
  • impact on carried forward losses
  • share capital tainting.


Author profile:

Author Photo - Joshua Cardwell CTA
Joshua Cardwell CTA
Josh is the head of real estate tax at PwC Australia. He has extensive transactional experience, with a particular focus on the real estate sector. Josh has nearly 20 years' tax experience, including nine years at a partner level with Greenwoods & Freehills and "Big 4" accounting firms. Josh is a frequent contributor, lecturer and examiner for The Tax Institute, and has been extensively involved with Treasury and the ATO on consultations involving real estate-related tax issues via his membership of the Property Council of Australia's Taxation Committee. Current at 17 September 2015 Click here to expand/collapse more articles by Joshua CARDWELL.

This was presented at Tax in an Uncertain Economy.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The perspective of the appointed representative

Author(s):  Barry KOGAN

Materials from this session:

Further details about this event:


Copyright Statement