I hope the above helps, we may find that there are shareholders with debt (maybe the largest shareholder in the US that is pushing this direction or other holders), that want the comfort that their debt will be tax deductible.
Further, it also provides a level of comfort for incoming shareholders.
On a personal level, I would not take money out of my offset account attached to my house, but would isolate the loans (split them), and then write off the interest (if guaranteed a dividend). Most shareholders, would have a home loan, so now this makes it tax deductible interest.
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