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Division 7A and Section 108

Division 7A and Section 108

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 07 June 2011

More by Mark MORRIS

Case Study: Tax Implications on the Acquisition of the Seal Pub by Fred and Reg seminar paper - 14-November-2003
Trusting an interest deduction? - 01-June-2003
Thin capitalisation - one more hidden trap - 12-September-2002
Income tax and CGT issues - 23-July-2002
Are your interest deductions at risk? Debt equity / thin capitalisation - 15-November-2001
Debt/Equity - 19-October-2001
Read the fine print: the impact of new Debt and Equity rules on funding business transactions - 16-August-2001
Debt equity - 21-June-2001
Workshop three: capital allowances - 23-February-2001

Click here to expand/collapse more articles by Mark MORRIS.

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

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Individual sessions

Commercial Debt Forgiveness

Author(s): Stephen CARPENTER

Materials from this session:

Commercial Debt Forgiveness

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Commercial Debt Forgiveness

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Trust "Loan Accounts"

Author(s): Graeme HALPERIN

Materials from this session:

Trust "Loan Accounts"

$75.00 non member price
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Trust "Loan Accounts"

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