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Loans paper


This paper pulls together a number of issues relating to loans - looking at them from a different direction/angle including:

  • no-doc loans
  • Section 109XB
  • 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 [2004] AATA 815, Re Domjan and FCT
  • limited recourse loans.

Author profile

Peter Moltoni
Photo of author, Peter MOLTONI 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
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This was presented at 20th National Convention: Tax Unmasked .

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