Matters covered in this presentation include:
- section 45B risks on repayments - ATO approach
- non-deductible interest
- frankable return
- non-share capital accounts
- impact of material change to terms of loan
- international taxation considerations.
Source: Victoria
Published Date: 4 Aug 2005
Matters covered in this presentation include:
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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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