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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 05 Sep 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper focuses on a review of the new definitions of 'debt' and 'equity'; an analysis 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.

Author profile

Con Tragakis FTI
Photo of author, Con TRAGAKIS Con is a Partner in Charge of KPMG’s Tax and Business Services Practice specialising in tax consolidations, tax dispute resolution and international tax. He advises large and small business on specialist tax-related matters. He has advised on numerous international structuring projects for small, medium and large business. His particular areas of business focus are property, infrastructure and financial services. - Current at 18 January 2011
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This was presented at Financing - how the rules have changed .

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Individual sessions

Impact of new debt/equity rules on funding business trans

Author(s):  Con TRAGAKIS

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