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Tax issues relating to debts paper


This practical paper addresses some of the more topical tax issues, developments and ATO opinions relating to debts. It will focus on issue identification and how to deal with those issues most commonly faced by advisors including:

  • debt forgiveness - income issues
  • assignments / debt parking
  • interest deductibility (TR2005/12 - trustees and deductibility of borrowed money)
  • managing debit loans
  • accounting issues - unpaid present entitlements etc.
  • interposed entities
  • debt and equity - when it matters.

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul is a partner in the Thomson Geer Tax Section and has a broad range of experience in providing specialist taxation and commercial advice to a wide variety of clients. His broad base of clients includes legal and accounting firms, private and listed companies, high net worth individuals, and private equity funds. Paul advises on all areas of Federal and State taxation law and related commercial matters. Paul is a regular speaker on tax and related commercial matters for various professional bodies. He is a member of The Tax Institute, a member of the Law Council of Australia’s Business Law Committee (South Australian Tax Sub Committee), and a member of the South Australian State Taxes Liaison Group. - Current at 06 November 2019
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This was presented at 40th South Australian State Convention: Let's Celebrate .

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