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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

Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh joined PwC in 2013 as the Head of Real Estate Tax – Australia. Prior to joining PwC, Josh was a Director of Greenwoods & Freehills. Josh has extensive transactional consulting and compliance experience with a focus on the real estate sector. Josh brings deep technical knowledge of the industry and has extensive experience for inbound, outbound and domestic real estate clients, including providing advice related to various structuring matters, stapled structures and matters specific to listed property groups. Josh is also a frequent contributor, lecturer and examiner for the Tax Institute and has been heavily involved with the Property Council of Australia’s lobbying efforts via his membership of the Tax Committee, in particular in relation to the current ongoing treasury consultation on stapled structures. Josh is also a member of the ATO Division 6C Working Group. - Current at 14 March 2018
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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:


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