Published on 01 Oct 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
An overview of how at call loans are treated under the Debt/Equity rules and the impact of the legislation introduced to give effect to the promised "SME carve out" from those rules.
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