2006

Loans and Financial Arrangements: Principles, Problems and Practical Examples

Source: Western Australia

Published Date: 16 Feb 2006

 
Identifying the proper taxation treatment of loans and other types of financial arrangements is one of the most challenging areas of taxation practice. Over the years, this area of law has been the subject of a constant barrage of legislative amendments. In particular, the recent Taxation of Financial Arrangements reforms have resulted in the introduction of a number of revolutionary and highly complex taxation regimes. Keeping abreast of the many developments in this area of law is crucial for all tax practitioners.

These seminar materials aim to provide a comprehensive overview of the key taxation rules that affect loans and other common forms of financial arrangements. They examine the fundamental legal principles relating to these transactions and they focus on the practical operation of the main legislative regimes that operate in this area.

General principles relating to the deductibility of interest

Author(s): Stephen Barkoczy

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

Author(s): Len Hertzman CTA

Loans and financial arrangements - international issues

Author(s): Duncan R C Baxter

Details

  • Published On:16 Feb 2006
  • Took place at:Pacific International Suites, Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2006

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