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YTP series 2011 – Debt equity presentation

Published on 03 Feb 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • distinction between debt/equity
  • debt test
  • equity test
  • financial arrangement
  • "ENCO"
  • valuation rules
  • related schemes
  • Section 974-80.

Author profile:

Marcus Ryan CTA
Marcus is a senior associate in the Tax Group of Ashurst, focusing on the Australian tax aspects of a wide range of corporate and financial arrangements. Marcus is a Chartered Tax Adviser, has worked in both the Perth and Sydney offices of Ashurst and has twelve years of experience in providing advice on both direct and indirect taxes to both Australian and foreign clients, across a number of industries sectors and government enterprises. Current at 11 March 2013 Click here to expand/collapse more articles by Marcus RYAN.
 
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YTP series 2011 - Debt equity

Author(s):  Marcus RYAN

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