Published on 09 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper focusses on the Div 7A loan debt/equity interaction in SME structures used to maximise capital retention, asset protection and deductions. The issues
- corporate beneficiaries and loan backs
- trust loans to shareholders
- on lending in an SME group
- on lending and consolidation
- impact on total holdings
- exploitabilities - there are some!
- limiting your practice risk.
Current at 16 May 2011
Click here to expand/collapse more articles by Chris WALLIS.