Published on 15 Oct 05
by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper pulls together a number of issues relating to loans - looking at them from a different direction/angle including:
no-doc loans between closely held entities
practical requirements for dealing with at-call loans (No 4 Measures Act)
other at call loan issues for SMEs
impact of recent cases on interest deductions
redraw facility for private purposes - interest deduction apportioned - AAT Domjan v FCT
the impact of Consolidation on loans between closely held entities.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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