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.
Chris has a long history of addressing difficult issues particularly in the context of tax education and tax training. He is located in Melbourne and has been at the Bar for 22 years, as well as sharing his specialist knowledge with practitioners while running training sessions.
- Current at
18 February 2013