MasterNuggets with Meng: Navigating Financing Issues

Learn how to navigate financing issues including interest deductibility, borrowing costs, apportionment, and more!

In this session, we cover:

• Case study on Chan’s Family Fitness Business

• General principles of interest deductibility

  • TR 2004/4

  • TD 2009/17

  • TR 2025/D1

• Borrowings by entities

  • Shareholder/Director Loans

  • Loans by beneficiaries to trusts

• Refinancing principle

• Debt/Equity Rules​