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Loans - tax aspects paper

Loans - tax aspects paper

Member Price: $57.00
Non Member Price: $75.00

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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

Chris is a principal in the tax consulting division of Deloitte Private in Melbourne. He has nearly 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's 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. - Current at 15 April 2015

More by Chris WOOKEY

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Cleaning up the Div 7A loans and UPE mess paper - 27-May-2016
Getting value out of companies paper - 06-November-2014
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Inheriting an international client paper - 10-October-2013
Profit accumulation tax traps paper - 08-November-2012
An accountant’s perspective paper - 25-May-2012
Workshop 2 - CGT small business concessions and trust audit issues paper - 24-November-2011
Getting down to business with Div 7A UPEs and s100A paper - 06-October-2011
The brave new world of Div 7A in 2010 paper - 30-July-2010
Offshore wealth - Accessing money overseas paper - 28-August-2009
Entry and exit issues for professional practices paper - 12-October-2007
Lease incentives paper - 24-July-2007
Loans: taxation paper - 18-July-2006
Trust structures: Choosing between partnerships of trusts v unit trusts paper - 11-April-2006
The Election Downsides - the 'so what' factor seminar paper - 09-June-2004
Operational/Ongoing Financing seminar paper - 26-February-2003
Trust disclosure requirements - 22-November-2001
PAYG cash flow considerations - 11-April-2000
Small business and individuals - 07-December-1999
The PAYG installment system & its implications - 15-October-1999
Pay as you go (PAYG instalment system and its implications) - 15-October-1999
PAYG Installment System and its Implications - 07-October-1999
The PAYG instalment system and its implications - 01-October-1999
Tax Q&A: ANTS, ABNs, GST and PAYG: don't miss the showdown at the ABN corral - 01-September-1999

Click here to expand/collapse more articles by Chris WOOKEY.

This was presented at When is a Loan a Loan? .

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Individual sessions

Some legal aspects of loans

Author(s): Michael BEARMAN

Materials from this session:

Some legal aspects of loans paper

$75.00 non member price
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