Reform of the taxation of financial arrangements

Journal
Orow, N.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2001 (Volume 3), No. 6
PriceUSD 45

As of 1 July 2001 Australia has adopted a new regime for the characterization of financial instruments and is developing a regime for the taxation of derivatives. Examination of the principles of the new debt/equity legislation and their application to specific commercial arrangements.