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Debt equity

Member Price: $57.00
Non Member Price: $75.00

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Published on 21 Jun 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses debt equity, with a focus on: anomalies falling outside the system, cross border transactions, practical operation of consequential amendments, and application of specific hybrids.

Author profile

Mark Morris FTI
Mark is the Principal of Morris and Associates which is a consulting firm advising a diverse range of public companies, private family groups and practitioners on complex tax matters including business structuring, mergers and acquisitions, employment taxes and succession planning. Mark has over 36 years experience in the tax profession having held senior roles in chartered accounting, commerce and academia. He is also the Co-Chair of the ATO’s Digital Implementation Group and a member of the NTLG FBT Working Group and the Tax Practitioners Stewardship Group. He is also a regular speaker and author on tax matters. Mark is a registered tax agent, a member of The Tax Institute and CPA Australia and has been admitted to practice as a solicitor in Victoria. - Current at 16 August 2021
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This was presented at TIA Corporate Tax Instensive 2002 - "Array of Light" .

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Individual sessions

Consolidation

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Consolidation - allocable cost amount

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Consolidation - international aspects

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Capital management

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Asset disposals and reorganisations in a revenue law context

Author(s):  Frank O'LOUGHLIN

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Reorganisations & disposals from within a consolidated group

Author(s):  Mark NORTHEAST,  Steven STEVENS

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Reorganisations and disposals outside a consolidated group

Author(s):  Vanessa CROSLAND,  Tim GRACE

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Cooperative compliance program

Author(s):  Gordon MCKIMMIE

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Debt equity

Author(s):  Mark MORRIS

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GST pitfalls for corporates

Author(s):  Ian JEFFREY

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Challenges now facing the corporate group

Author(s):  Frank DRENTH

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Consolidations - losses

Author(s):  Paul ABBEY

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