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.
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 23 April 2014
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