Topics covered in this paper include:
- Division 7A changes: extended time to repay and document
- trust loans and Division 7A
- loan forgiveness - remember the pitfalls?
- statute barred loans - where are we?
- addressing old loans
- debt equity rules for loans to private companies - the final position.
This paper was also presented by Marcus Davis at the 'SMEs - There's More to Know' seminar held in Sydney on 28 March 2006.