Miscellaneous 2007

Division 7A and loans - traps and tips

Source: National

Published Date: 15 Mar 2007

 

This presentation covers:

  • the basics revisited
  • loans within groups of entities
  • payments made by companies and trusts
  • provision of property held by companies and trusts
  • loans - statue barred, Section 108 and forgiveness
  • the key points in recent submissions to Treasury and the ATO
  • the less obvious trap(s).

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Individual Session

Division 7A and loans - traps and tips

Author(s): Peter Riley

Details

  • Published By: Peter Riley
  • Published On:15 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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 2007

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