Published on 16 Nov 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
loan forgivenesses and loan assignments
statute barred loans, including ATO focus
at call credit loans - debt/equity rules from 1 July 2005
impact of family trust elections & interposed entity elections.
Theofanis Sakell CTA
Theo Sakell is a Partner with Pitcher Partners, is a member of the Treasury's Tax Treaties Advisory Panel and assists CPA Australia on consultations with the Treasury on international tax matters. His focus is on international taxation and he has 18 years experience servicing medium to large sized privately owned businesses and small listed public companies across a broad range of industries. Current at 04 August 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.