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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 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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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