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Was it a Loan or a Disguised Dividend? - Now You Can Cop it Either Way!

Published on 18 Dec 1997 | Took place at Hindley Parkroyal, Adelaide , SA

This seminar paper looks at loans and the rules which applied from 4 December 1997. It focuses on: The ATO 108 Project; Purpose of the new rules; Unrealised profits included; Loans to associated entities; Excluded loans; Anti-avoidance provisions; Revised franking consequences; Loan forgiveness.

Individual sessions

Was it a Loan or a Disguided Dividend?

Author(s):  Brian HARMER This seminar paper looks at loans and the rules which applied from 4 December 1997. It focuses on: The ATO 108 Project; Purpose of the new rules; Unrealised profits included; Loans to associated entities; Excluded loans; Anti-avoidance provisions; Revised franking consequences; Loan forgiveness

Materials from this session: