Skip to main content
shopping_cart

Your shopping cart is empty

Division 7A and Section 108

Published on 10 Apr 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses Division 7A and Section 108, with a focus on: Artifices, Ambiguities and Opportunities; Loan Agreements; Corporate Beneficiaries; Forgiveness of Debt.

Author profile:

Mark Morris FTI
Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions. Current at 24 October 2003 Click here to expand/collapse more articles by Mark MORRIS.
 

This was presented at Loans to and from Entitites: Pitfalls, Problems and Planning.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Trust "Loan Accounts"

Author(s):  Graeme HALPERIN

Materials from this session:


Loans and FBT: The Nexus with Employment Contracts

Author(s):  Michael BEARMAN

Materials from this session:

Further details about this event:

 

Copyright Statement