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The refinancing principle as applied to trusts

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Published on 01 Nov 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The scope of the 'refinancing principle' with respect to trusts, which refers to the ability of a trust to modify its funding mix from equity to debt and obtain associated interest deductions, has recently been clarified by the Commissioner

Author profile

Denis Barlin CTA
Denis is a Barrister at 13 Wentworth Selborne Chambers. He advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts. - Current at 02 June 2015
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