Published on 16 Jul 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- Financing companies:
- dividend payments and share buy-backs
- Division 7A
- debt vs equity.
- Financing trusts:
- repayment of beneficiary entitlements and credit loans
- corporate beneficiaries
- hybrid trusts.
Terry Lewis FTIA is a partner at Lewis Richmond. Terry’s knowledge and experience spans a broad range of tax issues relating to SME’s, including capital gains tax, tax losses and Division 7A.
Current at 16 July 2008 Current at 23 August 2008
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