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).
- 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.