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
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.