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.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

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

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Debt Equity Finance Investment International tax & business 2014

Share this page