Published on 17 Mar 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper pulls together a number of issues relating to loans - looking at them from a different direction/angle including:
debt and equity rules for at-call loans (No 4 Measures Act)
other debt/equity issues for SMEs
impact of recent cases on interest deductions
redraw facility for private purposes - interest deduction apportioned - AAT Case  AATA 815, Re Domjan and FCT
limited recourse loans.
Peter Moltoni FTIA is a director of M Squared &
Associates Pty Ltd, and is the immediate past President
of the Taxation Institute of Australia. Peter has over 20
years experience in the business and taxation field.
Peter’s clients are predominantly in the oil and gas and
mining industry. Peter specialises in most facets of
taxation law with particular emphasis in corporate and
expatriate taxation. Peter’s expertise in Federal and
State revenue law, regulations and policy is drawn from
his significant contribution to a number of local and
national committees in his capacity as State Councillor,
National Councillor and as past President. Current at 28 August 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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