Published on 22 Jun 06
by QUEENSLAND DIVISION, THE TAX INSTITUTE
topics covered in this seminar paper include:
- Where they fit within the debt/equity rules
- The 'carve-out' for SMEs
- Treatment of pre 1 July 2005 loans
- Commercial issues - does it impact on structuring/contracts if the loan is treated as equity?
Daryl has been with Pitcher Partners Brisbane for over eight years, advising small medium and large clients on primarily income tax issues. Daryl is experienced in providing services to clients within a wide variety of industries and markets. Daryl has also spent 12 years with the ATO in the areas of technical advising, appeals and review, and business audit.
- Current at
21 August 2015