Published on 28 Oct 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers case studies with a focus on:
- what a "Section 2 loan" is and how you avoid one
- what a "Section 3 loan" is and do you avoid one
- when a sub-trust will arise
- what the required return on a UPE is so that it will not be a loan
- when a section 3 loan arises.