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The three Ds: debt equity, debt forgiveness and Division 7A paper

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Published on 16 Feb 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper:

  • seeks to put each of the 3Ds in context by considering their objective
  • provides a refresher as to the operation of each of these statutory regimes
  • examines aspects of the practical application of each of the 3Ds.

Author profile

Leonard Hertzman
Photo of author, Len HERTZMAN Len is an Assistant Commissioner in the ATO’s Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst. Len is also a National and State Councillor of The Tax Institute and former chair of the National Tax Convention and National Resources Tax Conference program committees. - Current at 04 March 2022
Click here to expand/collapse more articles by Len HERTZMAN.

 

This was presented at Loans and Financial Arrangements: Principles, Problems and Practical Examples .

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Individual sessions

General principles relating to the deductibility of interest

Author(s):  Stephen BARKOCZY

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The three Ds: debt equity, debt forgiveness and Division 7A

Author(s):  Len HERTZMAN

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Loans and financial arrangements - international issues

Author(s):  Duncan R C BAXTER

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