Miscellaneous 2002

Debt and equity

Published Date: 2 May 2002

 

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This seminar paper discusses debt and equity, with a focus on: non-arms length rules for the debt/equity provisions, unsecured loans at call, consequences of equity repayments under the new laws, franking the return on an amount which is now equity.

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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 2002

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