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Loans, trusts and companies

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Published on 19 Mar 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper will discuss division 7A, loans and trusts, section 108, interest deductibility after cessation of business.

Author profile

John Middleton CTA
John Middleton, CTA is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. Prior to this, he had over 20 years in the private sector as Special Counsel at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax. While in private practice he was listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 16 July 2020
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Loans, trusts and companies

Author(s):  John MIDDLETON

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