Debt versus Equity 2023 – Beware the fishhooks (webinar)

This webinar considers the different types of debt and equity instruments that can be used to fund a company. It considers how tax and commercial considerations can influence a company’s capital mix and the suitability of different instruments.

This webinar will address the following topics:

  • What is the difference between debt and equity for tax purposes? Why does this matter?
  • What tax factors should be considered alongside the commercial factors when determining how a company is funded and the mix of debt and equity.
  • What are “preference shares” and how are these taxed?
  • What are “convertible notes” and how are these taxed? This consideration includes SAFEs (simple agreements for future equity)
  • What are SAFEs? How are these taxed and what tax concerns exist for these?
  • What is “sweat equity”? How is it taxed and why does it matter?
  • How could the Foreign Investment Fund regime impact investors?
  • What fishhooks commonly arise with restructuring, including debt parking and dividend stripping.

Upon satisfactory completion of this activity you will be able to:

  • better understand how tax and commercial factors interact to influence a company’s capital structure
  • provide improved advice to clients on the funding of companies and which instruments best suit their purpose
  • discuss with renewed awareness the detrimental tax implications that can arise for certain restructuring arrangements

Suited to:

  • Accountants and lawyers that commonly advise clients on the establishment of companies and the appropriate capital structure
  • Founders who are looking at growing their business’ capital
  • Advisors involved with company capital raisings and restructures
  • Others generally involved with business and with an interest in the balance between tax and commercial considerations with company funding


Total CPD Hours: 1.25 (1 hour 15 min)



Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe
Richard is an experienced taxation practitioner at Findex / Crowe having more than 10 years of experience with clients ranging from large multinational groups, Australasian groups, New Zealand based SMEs along with high net worth individuals.

  • 21 November 2023
    10:00 am - 11:15 am
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