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Specific dealings with ‘impaired’ debts presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 06 Nov 08

This presentation covers:

  • when can you write-off a debt as a bad debt?
  • originated debts
  • purchased debts
  • recapitalisation of any entity
  • recourse debt vs limited recourse debt (including events of default).
This presentation also considers the implications for borrowers, lenders and refinanciers in respect of:
  • Section 6-5
  • Section 8-1
  • CGT provisions (including value shifting)
  • commercial debt forgiveness
  • traditional and qualifying security provisions
  • impact on carried forward losses
  • share capital tainting.

 

Author profile

Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh Cardwell has over 30 years’ transactional consulting and compliance experience with a specialised focus on the real estate sector. He has extensive experience across inbound, outbound and domestic real estate clients, including providing advice on fund establishment, property/entity acquisitions and disposals, financing and repatriation and stapled structures. Prior to joining KPMG, Josh was Head of Real Estate Tax – Australia at PwC Australia, the Head of Mergers & Acquisitions at Greenwoods & Freehills and a Tax Partner at Deloitte. Josh was named 2019 Corporate Tax Adviser of the Year by the Taxation Institute of Australia and is a long-standing member of the Property Council of Australia’s Capital Markets Income Tax Committee. - Current at 25 August 2026
Click here to expand/collapse more articles by Joshua CARDWELL.

 

This was presented at Tax in an Uncertain Economy .

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Specific dealings with ‘impaired’ debts

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Further details about this event:

 

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