Miscellaneous 2002

Tax principles for your company's (loan) principal

Source: Western Australia

Published Date: 11 Oct 2002

 
This powerpoint presentation discusses the pitfalls with loans by discretionary trusts, exemptions for trust to company loans, 'freshening up' pre-December 1997 loans, cleaning up loans at year end, the disaster of subsequent franked dividends, what the ATO is looking at, and interaction with FBT provisions.

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Individual Session

Tax principles for your company's (loan) principal

Author(s): Nigel Kingston

Details

  • Published By: Nigel Kingston
  • Published On:11 Oct 2002
  • Took place at:City West Function Centre, Perth

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 2002

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