Tax traps for SME loans paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 07 Apr 06

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

What has happened in the last 12 months concerning loans to and from entities including:

  • Debt / Equity - what's debt?
  • Credit at call loans carve out
  • Sec 45B - we have a profits first rule
  • Statute barred loans and Division 7A
  • Unpaid Trust distributions and Sub Division EA

Author profile:

Author Photo - Andrew O'Bryan CTA
Andrew O'Bryan CTA
Andrew is a Partner at Hall & Wilcox, and head of the Taxation, Private Superannuation and Private Client practice groups. Andrew advises on a wide range of taxation, structuring and succession planning issues, as well as ATO audit activity in the High Net Worth sector. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew represents the tax profession on a variety of consultative groups, including the National Tax Liaison Group.
Current at 01 June 2015
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This was presented at 21st National Convention: Beyond the Sea.

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Tax Traps for SME loans

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