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 February 2014
Click here to expand/collapse more articles by Andrew O'BRYAN.
 

 


This was presented at 21st National Convention: Beyond the Sea.

Purchase all materials from this event

Get a 20% discount when you buy all the items from this event. To purchase individual items from this event, please see below.

Purchase individual materials from this event:

Section 8-1: Making certain that you receive what you are entitled to
Author(s):  Allan W BLAIKIE


A new relationship with the tax profession
Author(s):  Michael D'ASCENZO


Understanding your trust deed
Author(s):  John CIARDULLI,  Rob JEREMIAH

Material from this session:


Effective implementation of a tax plan
Author(s):  AH (Tony) SLATER


Debt equity rules: emerging issues
Author(s):  Ernie CHANG


Capital allowances
Author(s):  Michael HENNESSEY

Material from this session:


Non-resident beneficiaries - income tax
Author(s):  Terry MURPHY

Material from this session:


International tax reform - three years on
Author(s):  Richard SHADDICK


Intangible property
Author(s):  Roan FRYER

Material from this session:


Should you be moving on from Service Trusts?
Author(s):  William (Bill) D THOMPSON


"Market Value" - important, relevant, critical
Author(s):  Jim MCMILLAN


The tax consequences of Employee share plans
Author(s):  Sarah BERNHARDT


Superannuation - Current issues in the contributions phase
Author(s):  Allan MCPHERSON


Expanding your business offshore
Author(s):  Con TRAGAKIS


GST and property
Author(s):  Graeme COTTERILL

Material from this session:


You've worked hard to earn it; Keeping it is even harder - Structuring for asset protection
Author(s):  Mark WEST


The major continuing compliance issues for ATO on Consolidations
Author(s):  Peter COAKLEY


The anti-avoidance provisions other than Part IVA - How relevant are they to your property dealings?
Author(s):  Mark ROBINSON


Tax Traps for SME loans
Author(s):  Andrew O'BRYAN

Material from this session:


Will my deductions be disallowed under Division 16D or s51AD or the new rules replacing them?
Author(s):  Michael WILEY


What is "best practice" for Practice Management?
Author(s):  Neil EARLE


The current imputation system - Traps and opportunities
Author(s):  Jane MADDEN

Material from this session:


Property Syndication - The Income Tax and GST Issues
Author(s):  Lachlan R WOLFERS


How fixed is your trust - can you assume that it will survive a change of the ATO's present view?
Author(s):  Karen ROOKE


Professional Liability - Minimising the risk of adverse civil consequences for tax practitioners
Author(s):  Jennifer BATROUNEY


Living with ROSA - implications of the self-assessment changes for tax practitioners
Author(s):  Stephen GRAW


CGT - old chestnuts and emerging issues
Author(s):  Gordon S COOPER

Material from this session:


Further details about this event:

Copyright Statement

 

Print Email
SHARE THIS