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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

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YTP series 2011 - Debt equity

Author(s):  Marcus RYAN

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