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Loans - tax aspects paper

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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 20 Sep 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent Division 7A changes
  • issue in forgiving loans
  • strategies for solving Division 7A problems as set out in PS LA 2007/20
  • debt equity rules, SME carve-outs
  • loans as traditional securities - tax issues.

Author profile

Christopher Wookey CTA
Photo of author, Chris WOOKEY Chris Wookey, CTA, was a principal in the tax consulting division of Deloitte Private in Melbourne. He has over 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's SME & Tax Practitioner Technical Committee and the Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies, in addition to having been involved in the early confidential consultations about the upcoming Div 7A reforms. - Current at 13 February 2019
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This was presented at When is a Loan a Loan? .

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

Individual sessions

Some legal aspects of loans

Author(s):  Michael Bearman

Materials from this session:

Loans - tax aspects

Author(s):  Chris WOOKEY

Materials from this session:

Loans - an accounting aspect

Author(s):  Craig MCCORMICK

Materials from this session:

Further details about this event:

 

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