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The debt and equity rules

Published on 22 Nov 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation provides an overview of the debt/equity rules and discusses the pitfalls of the system.

Author profiles:

Richard Dukes CTA
Richard is a Partner of Atanaskovic Hartnell and heads up their tax practice. Richard specialises in corporate tax including structuring into and out of Australia, transfer pricing, tax disputes and corporate reorganisations. He has previously lectured and written papers for the Taxation Institute of Australia on the foreign source income rules since their introduction in 1990. Current at 20 September 2010 Click here to expand/collapse more articles by Richard DUKES.
 
Andrew Stals CTA
Andrew is a Partner at Clayton Utz. He has extensive experience in advising clients on the tax implications of retail financial products, equity derivatives, listed and unlisted credit derivatives (including listed CDOs), managed investment schemes and employee share plans. A significant element of Andrew’s practice involves dealing with the ATO in relation to retail financial products, including obtaining numerous product rulings on instalment warrants, protected lending arrangements and managed investment schemes and obtaining private binding rulings on the FBT implications of salary packaging arrangements involving financial products. Current at 12 December 2006 Click here to expand/collapse more articles by Andrew STALS.

This was presented at Annual Terrigal Tax Intensive 2002 - 'Back to the Future'.

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

Individual sessions




Workshop: Value shifting

Author(s):  Kelvin FITZALAN,  Anne RICHARDSON

Materials from this session:

Workshop: Consolidation (losses)

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:


Further details about this event:

 

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