• Home  
•   Loans paper

Loans paper

Publication date: 17 Mar 05

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

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.

Author profile:

 

---

Purchase individual materials from this event:

Taxation of financial arrangements - a report card at March 2005
Author(s):  Neil WARD

CGT - mature adult or unruly adolescent?
Author(s):  Chris EVANS

SME restructuring
Author(s):  Mark PIZZACALLA

Tax risk management: rulings - real protection or a false sense of protection?
Author(s):  Frank O'LOUGHLIN

Managing consolidation - the state of play and the resolution of major issues
Author(s):  Michael D'ASCENZO

Forgiven not forgotten
Author(s):  Michael HINE

Having a RAP - does it help?
Author(s):  Glen BARTON

International tax reform - evolution or revolution?
Author(s):  Leonid SHAFLENDER,  Mark HADASSIN

Division 152 - the small business concessions - some of the complexities explained
Author(s):  Susan YOUNG

Maintaining records of transactions
Author(s):  Sue WILLIAMSON

Australian taxation aspects of major funding transactions
Author(s):  Tony CLEMENS

Liquidate but only after you contemplate - getting money out of private companies
Author(s):  Andrew SINCLAIR

To quote the ATO - it's your money - but not yet!
Author(s):  Ron DOIG

What's rockin' on the minesite?
Author(s):  Mark CEGLINSKI

Bankruptcy law: developments and update
Author(s):  Michael LHUEDE

Some problems faced by internal tax managers
Author(s):  Andrew MILLS

Some emerging GST risk areas for corporate taxpayers
Author(s):  David KUHNE

Down on the farm should not mean to be left in the woods. Tax and primary production do go together!
Author(s):  Barbie CHIRO

Standing in the shadows, or on the burning deck? Advisors and executives as directors or shadow directors
Author(s):  Leigh WARNICK

It's important to start by getting your As and Bs right
Author(s):  Ken SPENCE

When can you put the tax year away?
Author(s):  Arlene MACDONALD

Part IVA - a post-Hart report card
Author(s):  Graeme S COOPER

Some trust oddities
Author(s):  Ken SCHURGOTT

Loans
Author(s):  Peter MOLTONI