Miscellaneous 1996

Interest payments to overseas lenders - maximising after-tax value

Source: Western Australia

Published Date: 2 May 1996

 

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The 1996 budget contained numerous proposals for amending the rules relating to deductibility of interest on overseas debt, most notably the reduction of the threshold debt:equity ratio from 3:1 to 2:1. This session will amongst other things highlight which trusts will be denied deductions for foreign debt and what new anti-avoidance provisions will now be avialable to the Commissioner.
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  • Published By: Tony Taylor
  • Published On:2 May 1996
  • Took place at:Burswood Resort, Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

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

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Miscellaneous 1996

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