After a brief overview of the regulatory capital rules for ADIs, this paper then considers the key Australian income tax implications relevant to the issue of various types of instruments which qualify as some sort of regulatory capital.
maintenance
Miscellaneous
2006
Capital raising and the debt/equity borderline
Source: National
Published Date: 17 Feb 2006
Individual Session
Capital raising and the debt/equity borderline
Author(s):
Tony Frost
Materials from this
session:
Details
- Published By: Tony Frost
- Published On:17 Feb 2006
- Took place at:Hyatt Regency, Sanctuary Cove
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.
Tags
Miscellaneous
2006
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