Miscellaneous 2005

How is your practice dealing with intra group debt?

Source: TAS

Published Date: 15 Nov 2005

 

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

  • no-doc loans between closely held entities
  • section 109XB
  • practical requirements for dealing with at-call loans (No 4 Measures Act)
  • other at call loan issues for SMEs
  • impact of recent cases on interest deductions
  • redraw facility for private purposes - interest deduction apportioned - AAT[2004] Domjan v FCT
  • the impact of Consolidation on loans between closely held entities.

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Individual Session

How is your practice dealing with debt between closely held entities?

Author(s): Chris Wallis

Details

  • Published By: Chris Wallis
  • Published On:15 Nov 2005
  • Took place at:Doherty Resort, St Helens

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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