This presentation covers:
- distinction between debt/equity
- debt test
- equity test
- financial arrangement
- "ENCO"
- valuation rules
- related schemes
- Section 974-80.
Source: New South Wales
Published Date: 3 Feb 2011
This presentation covers:
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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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