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The future of hybrid financing in Australia paper

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Published on 09 Oct 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is hybrid financing?
  • a short Australian tax history of hybrids
  • Subdivision 768-A
  • the action 2 paper
  • inbound hybrid financing
  • outbound hybrid financing
  • practical considerations in applying the action 2 recommendations.

Author profiles

Craig Church
Craig is a Principal in the Tax Insights & Policy area at Deloitte in Sydney. Craig has almost 20 years experience advising clients on corporate and international tax matters including cross-border financing and acquisitions, tax consolidation and thin capitalisation matters. In his previous role at EY, Craig also spent 9 months working on the Australian Tax Desk in New York. - Current at 02 June 2015
Joanne LUGG
Click here to expand/collapse more articles by Joanne LUGG.

 

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