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New debt equity rules

Member Price: $57.00
Non Member Price: $75.00

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Published on 09 Oct 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses the debt/equity rules which have been introduced to change the way in which the border between debt and equity is determined for tax purposes.

Author profile

Michael Hennessey CTA
Michael Hennessey, CTA is a Partner at EY Brisbane with more than 35 years experience. He has been involved in a number of significant merger and acquisitions and joint venture structuring transactions including funding issue, as well as providing ongoing tax advice and tax compliance services to local and international clients. - Current at 06 March 2026
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This was presented at The 10 Vital Tax Issues, Series 2 for Small Business .

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Division 7A

Author(s):  Matthew DYER

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New debt equity rules

Author(s):  Michael HENNESSEY

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PAYG: 10 vital issues

Author(s):  Bill CHARLTON

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