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Applying the principles to exotic instruments seminar paper

Member Price: $57.00
Non Member Price: $75.00

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.
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Published on 12 Jun 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- discounts
- capitalised interest
- split loans and capital protected loans
- interaction with new debt/equity rules
- hybrid equity
- perpetual notes and stapled securities
- unit trust financing arrangements.

Note that this paper was also presented by Russell Garvey at the Interest Deductibility seminar held in Perth on 19 September 2003.

Author profile

Michael Selth
Michael is a Partner at Grant Thornton and has more than 35 years experience in delivering specialized taxation advice to public and private clients across a wide range of industries. He has assisted many SME entities with their offshore expansions and taken them through the stages of planning, structuring off-shore entities, establishment of entities, transfers of operations and rights to related party entities and follow up recognisance to ensure on-going compliance with Australian and overseas tax authorities rules and requirements. - Current at 16 November 2012
Click here to expand/collapse more articles by Michael SELTH.

 

This was presented at Interest Deductibility .

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Individual sessions

Principles of Deductibility of Interest

Author(s):  Michelle GORDON

Materials from this session:

Apportionment issues

Author(s):  Martin KEATING

Materials from this session:

Applying the principles to exotic instruments

Author(s):  Michael SELTH

Materials from this session:

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