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Tax issues in restructures, acquisitions and dealing with distressed debt presentation

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • distressed debt – common transactions
  • characterisation issues
  • key income tax issues for the debtor:
    • commercial debt forgiveness rules
    • limited recourse debt rules
  • key income tax issues for the creditor:
    • loss on extinguishment of debt (bad debt, general deduction,capital loss)
  • withholding tax
  • TOFA
  • key transactions:
    • renegotiating debt repayments
    • assignment of debt
    • debt for equity swap.

Author profile:

Author Photo - Ian KELLOCK
Ian KELLOCK
Current at 22 June 2009 Click here to expand/collapse more articles by Ian KELLOCK.
 

 

This was presented at 2014 Financial Services Taxation Conference .

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

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