Skip to main content
shopping_cart

Your shopping cart is empty

Treating at call loans as equity presentation

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

Matters covered in this presentation include:

  • section 45B risks on repayments - ATO approach
  • non-deductible interest
  • frankable return
  • non-share capital accounts
  • impact of material change to terms of loan
  • international taxation considerations.

Author profile:

Gary CHRISTIE
Gary is a Partner in Deloitte's National Tax area. Gary has responsibility for the provision of technical support and the ongoing development of its training program, key tax updates, alerts and guidance materials. Prior to Deloitte, Gary was a technical director with Pitcher Partners, providing technical training, advice and support in respect of income tax issues likely to impact the SME market.
Current at 31 July 2007 Current at 05 August 2007 Click here to expand/collapse more articles by Gary CHRISTIE.
 

 

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:

 

Copyright Statement
click to expand/collapse