Miscellaneous 2008

An update on debt/equity and related issues

Source: Western Australia

Published Date: 14 May 2008

 

This presentation covers:

  • general trends in cross border financing and current ATO focus
  • changing loan terms: a GVS perspective?
  • round up on rulings, determinations and ATOIDs
  • excluded equity interest
  • equity override
  • effectively non-contingent obligation & related schemes
  • year end thin capitalisation issues
  • brief update on TOFA 3 & 4.

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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 2008

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