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  2004

At Call Loans - What you need to know by 1 July 2004

Source: New South Wales

Published Date: 13 May 2004

 
This seminar series was held in:
- Sydney on 4 May 2004
- Parramatta on 13 May 2004.

Are you one of the many practitioners who has 'quarantined' in a private company's balance sheet pre-4 December 1997 at call loans to shareholders in the private company and/or associates of such shareholders? Does Section 108 apply to such 'quarantined loans'? Are such 'quarantined loans' subject to FBT? Do you realise that Division 7A may still apply to such 'quarantined' loans? To make matters even more complex, have you considered the application of debt/equity rules to at call loans? If you have private company clients with at call loans this presentation will be useful.

At Call Loans - what you need to know by 1 July 2004

Author(s): Neil Wickenden
Materials from this session:

Details

  • Published On:13 May 2004
  • Took place at:All Seasons Premier Menzies, Sydney, and Crowne Plaza, Parramatta

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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