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Read the fine print: the impact of new Debt and Equity rules on funding business transactions

Member Price: $57.00
Non Member Price: $75.00

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Published on 16 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This session outlines the new legislative provisions for 'debt' and 'equity' and highlight their practical application including:

  • a review of the new definitions of 'debt' and 'equity'
  • an analyses of when a 'contingent' obligation to make a payment will be regarded as a deemed dividend
  • a review of the tax implications of non arms length shareholder loans
  • a critique of the tax consequences for payers and payees under the new rules and;
  • the lack of symmetry between the tax treatment of dividends and non share dividends

    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 Are your interest deductions at risk? .

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    Individual sessions

    Read the fine print: the impact of new debt and equity rules

    Author(s):  Mark MORRIS

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    General principles of interest deductibility

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