Debt Equity Finance

The future of hybrid financing in Australia

Source: New South Wales

Published Date: 9 Oct 2014


This presentation covers:

  • Australia’s tax hybrid financing history
  • 23AJ evolution
  • debt equity rules and thin capitalisation
  • Division 768-A
  • overview of key changes
  • the “targeted scenario”
  • BEPS action 2: hybrid mismatch arrangements
  • BEPS impact on current hybrid financing approaches
  • observations on future of hybrid financing.

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Author Profile
Craig Church

Author Profile
David Watkins CTA

Author Profile
Mark Hadassin CTA

Author Profile
Joanne Lugg

Individual Session

The future of hybrid financing in Australia

Author(s): Joanne Lugg , Craig Church , David Watkins CTA , Mark Hadassin CTA


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Debt Equity Finance Investment International tax & business 2014

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