CFM35300 - Loan relationships: connected companies and impairment
Contents
Overview |
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Basic rules |
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Basic rules: example |
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Basic rules: related transactions |
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Basic rules: related transactions: examples |
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Creditors: cessation of connection |
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Creditors: exceptions from the restrictions on debits for impairment |
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Creditors: exceptions: debt-equity swaps |
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Creditors: exceptions: debt-equity swaps: examples |
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Creditors: exceptions: debt-equity swaps: CG aspects |
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Creditors: exceptions: insolvent creditors |
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Debtors |
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Debtors: deemed releases on impaired debts |
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Debtors: deemed releases on impaired debts: tax treatment |
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Debtors: deemed releases on impaired debts: where impaired debt is acquired |
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Debtors: deemed releases on impaired debts: where impaired debt is acquired: example |
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Debtors: deemed releases on impaired debts: where impaired debt is acquired: further example |
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Debtors: deemed releases on impaired debts: where holders of impaired debt become connected |
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Debtors: deemed releases on impaired debts: where holders of impaired debt become connected: examples |
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Debtors: deemed releases on impaired debts: where holders of impaired debt become connected: further example |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: overview |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: ‘release of relevant rights’ |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: ‘release of relevant rights’; example |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: exemptions from CTA09/S361 |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the corporate rescue exception |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the debt-for-debt exception |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the equity-for-debt exception |
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Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: commencement and transition |
