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
Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO.
- Current at
24 September 2018