Search The Tax Institute

shopping_cart

Your shopping cart is empty

Forgot My Login Details Create a Profile

Home
Loans - tax aspects paper

Loans - tax aspects paper

Member Price: $57.00
Non Member Price: $75.00

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 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

More by Chris WOOKEY

CGT and rollovers paper - 31-July-2020
Div 7A and UPEs – The road ahead paper - 28-March-2019
Transitioning a Company for Wind-Down or Exit, with case studies and discussion points for workshop leaders - 09-November-2017
Division 7A – Cleaning up the loans and UPE mess paper - 28-July-2017
Mining corporate accumulations: Share buy-back strategies paper - 18-July-2016
Cleaning up the Div 7A loans and UPE mess paper - 27-May-2016
Getting value out of companies paper - 06-November-2014
Topical tax issues from small business and the decision in Taras paper - 27-May-2014
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? .

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

shopping_cart Add all items to cart - $204.00

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
shopping_cart Add to cart