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"At call" loans paper

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

Topics covered in this paper 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:

Tony RIORDAN
Tony is a Partner of Riordans Lawyers
Current at 26 March 2008 Current at 14 April 2008 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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