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Read the fine print - debt and equity rules
Published on 16 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses the debt/equity rules.
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
This was presented at Are your interest deductions at risk? .
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Read the fine print: the impact of new debt and equity rules
Author(s): Mark MORRISMaterials from this session:
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General principles of interest deductibility
Author(s): Anthony SMYTHMaterials from this session:
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Thin capitalisation - the new regime
Author(s): Michael HAYMaterials from this session:
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