Commercial debt: unforgiven implications
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Published on 01 Apr 96 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Ken Spence reviews the proposed commercial debt forgiveness provisions and concludes that they appear to have inappropriate potential implications.
Author profile
Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute.
- Current at
25 May 2017
More by Ken SPENCE
- Consolidations – Where is it all up to and what does it mean? paper - 26-October-2016
- The evolution of corporate taxation – A work in progress - 01-October-2016
- The evolution of corporate taxation - A work in progress paper - 02-March-2016
- Surgery with anaesthetics: mergers and acquisitions taxation - 01-June-2015
- M&A taxation: Roasting old chestnuts paper - 18-March-2015
- Tax consolidation – Practical issues in the current law paper - 09-October-2014
- Corporate M&A - Implications of the new consolidation changes paper - 14-March-2012
- Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper - 10-February-2011
- Tax consolidations: Issues for late adopters and SMEs paper - 15-October-2010
- Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime" paper - 14-October-2010
- Legislative changes – ACA related amendments paper - 08-May-2009
- Consolidation: Legislative changes (Part A) – ACA related amendments paper - 01-May-2009
- Tax consolidation for corporate groups - Examples with solutions paper - 02-April-2009
- Tax Consolidation For Corporate Groups - Examples with solutions paper - 02-April-2009
- Tax treatment of liabilities – The unexplored parallel universe paper - 12-March-2009
- Tax consolidations for corporate groups–“Getting on board” paper - 28-November-2008
- Consolidation - round table discussion paper - 12-October-2007
- Editorial message: Tax consolidation — sharpening a cutting-edge reform - 01-August-2007
- Tax consolidation — Government announcements yet to be legislated - 01-August-2007
- New CGT exposures and exemptions for non-residents paper - 17-March-2007
- The pending taxation of financial arrangements regime - practical analysis paper - 06-October-2006
- Capital gains has narrower scope but longer arm. - 01-September-2006
- 'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper - 25-August-2006
- Re-targeting capital gains tax for non-residents:Proposed Division 855 - 'Winners and Losers' - 01-August-2006
- Tax advisings in practice - where is the line to be drawn and how do you draw it? paper - 06-October-2005
- It's important to start by getting your As and Bs right: capital benefit schemes paper - 17-March-2005
- Consolidation and Exits - the other end of the food chain - 01-October-2004
- Consolidation and Exits - the other end of the food chain Part I - 01-August-2004
- The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004
- Consolidation for SMEs convention paper - 18-October-2003
- The New World of Consolidation: Overview of Commercial and Technical Implications seminar paper - 11-June-2003
- Business consolidations for tax effectiveness - 17-May-2002
- Consolidations: large business - 14-March-2002
- Implications of the Entity Tax and Consolidation RBT Changes - 01-December-2000
- Implications of the Entity Tax & Consolidations RBT Change - 09-November-2000
- Corporate tax in transition - 18-April-2000
- Scrip-for-scrip roll-over relief : "a great idea but..." - 21-March-2000
- The Ralph Report: Specific corporate and trust group issues: consolidations and losses - 01-November-1999
- Tax Losses & Consolidations Workshop - 27-October-1999
- Taxation of corporate groups and corporate losses: workshop questions and notes - 27-October-1999
- The big picture: does tax reform mean existing business structures are now inappropriate? - 09-September-1999
- Approaching the rapids - corporate tax "reform" proposals - 24-March-1999
- Business tax reform - 26-February-1999
- Issues and agendas - 01-December-1998
- Mergers, acquisitions and reconstructions - 12-November-1998
- Tax reform - where are we now and where are we going? - 16-October-1998
- CGT: a journey of discovery - 01-June-1998
- Capital gains tax: the TLIP rewrite - 01-June-1998
- An ace up whose sleeve?: the 1998 Federal Budget: issues that are emerging - 29-May-1998
- The 1998 Federal Budget - 15-May-1998
- Issues and agendas - 01-May-1998
- Issues and agendas - 01-April-1998
- Capital Gains Tax TLIP Rewrite: Part II - 28-October-1997
- Tax in review: Painting over the cracks - 01-September-1997
- The CGT rewrite - a breakthrough - 29-August-1997
- The CGT rewrite a breakthrough - 27-August-1997
- Corporate structure and reorganisation - 30-May-1997
- Budget accessories - 1996 Budget announcement of relevance to corporates - 14-November-1996
- Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law - 01-October-1996
- Out of the red : Commercial debt : unforgiven implications - 01-May-1996
- Commercial debt : unforgiven implications - 01-April-1996
- Corporate tax developments - will they ever end? - 08-March-1996
- Annual update : a review of important legislative changes, tax cases and rulings - 28-September-1995
- Capital gains tax - corporations law amendments - 01-June-1995
- Fool's gold - the new share value shifting provisions - 17-May-1995
- How Long Is The Fuse and How Big is the Bomb? - A Review of Section 160ZZT - 01-December-1994
- Offshore perspectives: your client's tax horizons. Part 4: a foreign partner or parent - 01-April-1994
- Offshore perspectives: your client's tax horizons. Part 2: working abroad - tax issues for individuals - 01-February-1994
- Offshore perspective: your client's tax horizons. Part 1: foreign portfolio investments - 01-December-1993
- Dealing at arm's length - the Commissioner shows his hand - 01-January-1993
- Limitations on the transfer of capital losses - 01-January-1990
- Self-assessment - current state of play - 01-January-1990
- Effective remuneration planning - 01-January-1989
- Fringe benefits remuneration restructuring - 01-January-1986
Click here to expand/collapse more articles by Ken SPENCE.
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© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.