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Division 7A and loans - traps and tips paper

Published on 15 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper 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).

Author profile:

Peter Riley
Peter is a Senior Partner in the Tax Consulting Division of Pitcher Partners Melbourne. He has considerable experience in advising large companies, high wealth individuals, their families and their businesses, on investing in and outside of Australia. He joined one of Pitcher Partners’ predecessor firms and was admitted to partnership in 1987 and now specialises in taxation issues in relation to property development, corporate advisory, funds management, high wealth families and estate planning. Peter has impressive current and past appointments with a number of institutions and is currently the Chair of the Victorian Division of the Tax Institute. He is also a member of the Institute’s Education Advisory Board and a member of the Monash University Department of Business Law and Taxation External Advisory Committee. Current at 30 July 2007 Click here to expand/collapse more articles by Peter RILEY.
 

This was presented at 22nd National Convention: Tackling Tax.

Get a 20% discount when you buy all the items from this event.

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