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"At call" loans presentation

Published on 04 Aug 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • what are 'at call' or credit loans?
  • how 'at call' loans fit within the debt/equity provisions
  • taxation and commercial issues raised by debt being treated as equity or as neither debt nor equity
  • SME 'carve out' proposal - do you fit in?
  • 1 July 2005 'start date' and action timing
  • loan documentation considerations
  • commercial considerations - broader impact on structuring, joint ventures, shareholders agreements
  • case study.

Author profile:

Anthony Riordan CTA
Tony Riordan, CTA, is a Tax Partner at Riordans Lawyers in Melbourne, a boutique commercial law firm. He has degrees in Law and Commerce and a Masters in Taxation Law from Melbourne University. His areas of practice include SME structuring, estate planning for high wealth individuals and transaction structuring. Current at 23 April 2014 Click here to expand/collapse more articles by Tony RIORDAN.
 

This was presented at Credit Loans into Companies: Ignore them at your peril.

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

Individual sessions

Treating at call loans as equity

Author(s):  Gary CHRISTIE

Materials from this session:

Treating at call loans as debt

Author(s):  Garry BOURKE

Materials from this session:


Further details about this event:

 

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