Published on 12 Sep 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- are shareholder loans barred and thus forgiven?
- refreshing loans: repayments, interest and acknowledgements
- Div 7A, s108 and reconciling the ATO view
- what options are there for s108 loans?
Please note at this seminar paper includes the PowerPoint presentation slides.
Chris commenced practice as a Barrister in 1991 and 27 years later has a strong no nonsense reputation throughout Australia in the fields of equity and revenue law. Chris’ focus is on keeping clients out of the AAT and Court using attention to detail and negotiation to secure certainty for clients at the earliest opportunity, a focus which has involved him in numerous in-house facilitation sessions. Chris is a regularly published author and a member of the Editorial Board of the Australian Tax Law Bulletin and also of the Australasian Tax Teachers Association (ATTA). Chris presents regularly throughout Australia for the professional bodies and ATTA and has completed studies in international tax at the Institute for Austrian and International Tax Law at Wirtschafts Universitat in Vienna and the IBFD in Amsterdam. Two of Chris' recently published articles have addressed issues arising under the ATO's in-house facilitation process. Subsequent changes to the process reflected observations in the articles.
- Current at
08 October 2019