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Shareholder loans under s108 and Divison 7A

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.

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 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS.

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Part IVA: an analysis

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Corporate Governance and Directors' Duties

Author(s):  Allan J MYERS QC

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Shareholder loans under s108 and Division 7A

Author(s):  Chris WALLIS

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Simplified Imputation System

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Trusts and Income Tax Issues

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Taxation of Expatriates

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Part IVA - Twenty Two Years On - In a state of maturity?

Author(s):  Fiona J ALPINS,  John W DE WIJN

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Contentious Recent Developments

Author(s):  Keith JAMES

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