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At Call Loans - What you need to know by 1 July 2004

Published on 13 May 2004 | Took place at All Seasons Premier Menzies, Sydney, and Crowne Plaza, Parramatta, NSW

This seminar series was held in:
- Sydney on 4 May 2004
- Parramatta on 13 May 2004.

Are you one of the many practitioners who has 'quarantined' in a private company's balance sheet pre-4 December 1997 at call loans to shareholders in the private company and/or associates of such shareholders? Does Section 108 apply to such 'quarantined loans'? Are such 'quarantined loans' subject to FBT? Do you realise that Division 7A may still apply to such 'quarantined' loans? To make matters even more complex, have you considered the application of debt/equity rules to at call loans? If you have private company clients with at call loans this presentation will be useful.

Individual sessions

At Call Loans - what you need to know by 1 July 2004

Author(s):  Neil WICKENDEN This presentation covers the following topics:
- Division 7A and pre-4 December, 1997 at call private company loans
- the continued operation of Section 108
- taxes on superannuation contributions and benefits
- FBT implications
- debt/equity rules
- practical case study
- ATO position.

Materials from this session: