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.
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
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