Debt and equity tests

Debt and equity tests: April 2004 review of certain 'at call' loans

This April 2004 Treasury discussion paper provided a basis for consultation on the operation of the debt/equity provisions of the income tax law in relation to related party 'at call' loans.

Debt and equity tests: guide to 'at call' loans

This guide is designed for tax professionals as well as controlling shareholders, directors and other connected entities of companies who lend money 'at call' to a company. It explains when and how debt/equity measures apply to 'at call' loans.

Debt and equity tests: guide to the debt and equity tests

This guide provides comprehensive information on the debt and equity tests used to determine whether an interest is a debt interest or an equity interest. Examples are included to illustrate key points.

Debt and equity tests: legislation

Legislation relating to the debt and equity tests. NAT 6085

Debt and equity tests: overview

This document provides an overview of the debt and equity test rules including information on when the measures started, and the impacts on taxpayers.

Debt and equity tests: April 2004 review of certain 'at call' loans

This April 2004 Treasury discussion paper provided a basis for consultation on the operation of the debt/equity provisions of the income tax law in relation to related party 'at call' loans.

Debt and equity tests: guide to 'at call' loans

This guide is designed for tax professionals as well as controlling shareholders, directors and other connected entities of companies who lend money 'at call' to a company. It explains when and how debt/equity measures apply to 'at call' loans.

Debt and equity tests: guide to 'at call' loans

This guide is designed for tax professionals as well as controlling shareholders, directors and other connected entities of companies who lend money 'at call' to a company. It explains when and how debt/equity measures apply to 'at call' loans.

Debt and equity tests: guide to the debt and equity tests

This guide provides comprehensive information on the debt and equity tests used to determine whether an interest is a debt interest or an equity interest. Examples are included to illustrate key points.

Debt and equity tests: legislation

Legislation relating to the debt and equity tests. NAT 6085

Debt and equity tests: overview

This document provides an overview of the debt and equity test rules including information on when the measures started, and the impacts on taxpayers.