Published on 18 Jul 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- what is a loan at law?
- when does a loan arise?
- statute of limitations issues
- when is an entity a creditor or a beneficiary?
- can a debit loan be theft at law?
Michael Bearman is a Barrister who has represented clients with taxation disputes in administrative tribunals and courts for over 25 years. Michael is a reporter for the Commonwealth Law Reports and an original author for Laws of Australia. He has been
active on The Tax Institute committees for many years, most recently with the Victorian State Taxes Sub-committee.
- Current at
12 September 2012