Miscellaneous 2001

Division 7A

Source: QLD

Published Date: 9 Oct 2001

 
This powerpoint presentation discusses Division 7A, with a focus on: advance of funds and payments to shareholders, advance of funds before loan documentation, interest in the first year of loan, benchmark interest rate each year, payment through interposed entities, undrawn beneficial entitlement, distributable surplus, deemed forgiven debts.

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Author(s)

Individual Session

Division 7A

Author(s): Matthew Dyer
Materials from this session:

Details

  • Published By: Matthew Dyer
  • Published On:9 Oct 2001
  • Took place at:Royal On The Park, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2001

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