Debt Equity Finance

The future of hybrid financing in Australia

Source: New South Wales

Published Date: 9 Oct 2014

 

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This paper covers:

  • what is hybrid financing?
  • a short Australian tax history of hybrids
  • Subdivision 768-A
  • the action 2 paper
  • inbound hybrid financing
  • outbound hybrid financing
  • practical considerations in applying the action 2 recommendations.

Individual Session

The future of hybrid financing in Australia

Author(s): David Watkins , Joanne Lugg , Craig Church , Mark Hadassin

Details

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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Debt Equity Finance Investment 2014

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