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Loans to and from Entitites: Pitfalls, Problems and Planning

Published on 10 Apr 2001 | Took place at Leonda by the Yarra, Hawthorn, VIC

There have been numerous and far-reaching changes in the way loans to and from entities are treated for tax purposes. This seminar covers the issues that need to be considered in relation to existing loans and when new loans are made or repaid.

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

Individual sessions

Commercial Debt Forgiveness

Author(s):  Stephen CARPENTER This paper discusses 'Hidden' Commercial Debts; Deemed Forgiveness of Debt; Releasing trapped losses; Cost versus Benefits of Forgiving Commercial Debts.

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Trust "Loan Accounts"

Author(s):  Graeme HALPERIN This paper discusses; Distribution versus Loan; Distributions from reserves; Section 100A issues; Loan account set-offs.

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Division 7A and Section 108

Author(s):  Mark MORRIS This paper discusses Division 7A and Section 108, with a focus on: Artifices, Ambiguities and Opportunities; Loan Agreements; Corporate Beneficiaries; Forgiveness of Debt.

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Loans and FBT: The Nexus with Employment Contracts

Author(s):  Michael Bearman This paper discusses: Loan and Debt Waiver Fringe Benefits; Employment Contracts and Knowles' Case; "otherwise deductible" - what is and what is not; Substantiation - Loan benefit declarations.

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