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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

Anthony Riordan CTA
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 11 January 2017
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This was presented at Credit Loans into Companies: Ignore them at your peril .

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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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