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Tax traps for SME loans paper

Published on 07 Apr 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

What has happened in the last 12 months concerning loans to and from entities including:

  • Debt / Equity - what's debt?
  • Credit at call loans carve out
  • Sec 45B - we have a profits first rule
  • Statute barred loans and Division 7A
  • Unpaid Trust distributions and Sub Division EA

Author profile:

Author Photo - Andrew O'BRYAN
Andrew O'BRYAN
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of business and transactions, superannuation, state equivalent tax regimes, retirement planning, business succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
Click here to expand/collapse more articles by Andrew O'BRYAN.
 

 

This was presented at 21st National Convention: Beyond the Sea .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Section 8-1: Making certain that you receive what you are entitled to

Author(s):  Allan W BLAIKIE

Materials from this session:






Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

Materials from this session:










The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

Materials from this session:





The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

Materials from this session:





CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:

 

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