Miscellaneous 2006

Loans: taxation

Source: Victoria

Published Date: 18 Jul 2006

 

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Topics covered in this paper include:

  • extended definition of loan for Division 7A purposes
  • common Division 7A mistakes
  • residual effect of section 108
  • issue in forgiving loans
  • strategies for solving Division 7A problems before they arise
  • issues with interposed entities
  • debt equity rules, SME carve-outs.

Individual Session

Loans: taxation

Author(s): Chris Wookey , Ian Dunne
Materials from this session:

Details

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 2006

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