2023

Attracting capital for expansion

Source: QLD

Published Date: 24 May 2023

 

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This session will focus on the tax issues to be considered by SME owners when looking to fund expansion including:

  • Interest deductibility
  • Debt v equity considerations
  • Capital injections and value shifting; and
  • Franked distributions funded by raising capital – the state of play since the issue of TA 2015/2.

Individual Session


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