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Treatment of Loans for Tax Purposes

Published on 11 Oct 2002 | Took place at City West Function Centre, Perth, WA

The tax treatment of loans continues to challenge tax professionals. This seminar will focus on key practical issues for shareholder loans and at call loans, as well as endeavouring to derive clarity from recent case law and rulings.

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

Individual sessions

Tax principles for your company's (loan) principal

Author(s):  Nigel KINGSTON This seminar paper discusses the pitfalls with loans by discretionary trusts, exemptions for trust to company loans, 'freshening up' pre-December 1997 loans, cleaning up loans at year end, the disaster of subsequent franked dividends, what the ATO is looking at, and interaction with FBT provisions.

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Treatment of loans at call

Author(s):  This powerpoint presentation discusses the treatment of loans at call and in particular, focuses on the impact for private companies.

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Recent developments

Author(s):  Colin MUNRO This seminar paper draws from an abundance of recent cases and rulings with respect to the taxation treatment of loans.

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