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Debt restructuring: from initial sniffles to the last gasp presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 13 Aug 09

In these difficult times, debt is a critical issue for taxpayers large and small. This presentation takes a practical approach to examining the tax consequences of dealing with debt from the onset of financial difficulties through to the restructuring of financial arrangements and ultimately, if necessary, to insolvency. The issues for both debtors and creditors are considered. Specific topics include:

  • changes to lending arrangements
  • refinancing issues (debt for debt/equity for debt)
  • waiver and debt forgiveness
  • assignment of a loan Insolvency and administration.

Author profile

Leonard Hertzman
Photo of author, Len HERTZMAN Len is an Assistant Commissioner in the ATO’s Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst. Len is also a National and State Councillor of The Tax Institute and former chair of the National Tax Convention and National Resources Tax Conference program committees. - Current at 04 March 2022
Click here to expand/collapse more articles by Len HERTZMAN.

 

This was presented at 2009 WA State Convention: The Road to Success .

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