Miscellaneous 2009

Debt and equity rules

Source: New South Wales

Published Date: 4 Sep 2009


This presentation covers:

  • choosing between debt and equity
  • tax implications of classifying as debt or equity
  • tax rules for distinguishing debt from equity
    • what is the debt test?
    • what is the equity test?
  • interests that fund equity interests
  • related scheme rules
  • material change
  • non-share equity interests.

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  • Published By: Neil Pereira CTA
  • Published On:4 Sep 2009
  • Took place at:Deloitte Touche Tohmatsu

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Miscellaneous 2009

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