Miscellaneous 2005

Loans

Source: National

Published Date: 17 Mar 2005

 

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This paper pulls together a number of issues relating to loans - looking at them from a different direction/angle including:

  • no-doc loans
  • Section 109XB
  • debt and equity rules for at-call loans (No 4 Measures Act)
  • other debt/equity issues for SMEs
  • impact of recent cases on interest deductions
  • redraw facility for private purposes - interest deduction apportioned - AAT Case [2004] AATA 815, Re Domjan and FCT
  • limited recourse loans.

Details

  • Published By: Peter Moltoni
  • Published On:17 Mar 2005
  • Took place at:Perth Convention Exhibition Centre, WA

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 2005

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