Tax Aspects of Financing Transactions

  • Razeen Sappideen


The concepts of time value or present value of money, arbitraging, and negative gearing provide the key to understanding tax based financing transactions. Time value explains why taxpayers enter into prepayment and deferral transactions and also the manner in which deferred interest securities are structured. Prepayments enable taxpayers to obtain deductions upfront at an accelerated pace while the deferral of income receipts entitle taxpayers to the free use of pre-tax money for the period of deferral. Timing differences in relation to deferred interest securities are discussed
Dec 1, 1990
How to Cite
SAPPIDEEN, Razeen. Tax Aspects of Financing Transactions. QUT Law Review, [S.l.], v. 6, p. 1-11, dec. 1990. ISSN 2201-7275. Available at: <>. Date accessed: 01 feb. 2021. doi:
2014 WA Lee Lecture
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