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The interaction between Division 7A and the debt equity rules in SME structures presentation

Published on 09 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation focusses on the Div 7A loan debt/equity interaction in SME structures used to maximise capital retention, asset protection and deductions. The issues covered include:
- corporate beneficiaries and loan backs
- trust loans to shareholders
- on lending in an SME group
- on lending and consolidation
- impact on total holdings
- FTEs
- exploitabilities - there are some!
- limiting your practice risk.

Author profile:

Christopher Wallis
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 Click here to expand/collapse more articles by Chris WALLIS.
 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT.

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