Loans, trusts and companies

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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 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

Study period 1 2017 CTA1 Lecture Presenter - Lecture 1: Calculating Tax Payable and Assessable Income CTA2B Advanced lecturer for Lecture 1, 2 and 4 John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses and also practises in stamp duty, GST and general tax. - Current at 26 June 2017

More by John MIDDLETON

Beware the double trap for dividend washing under tax laws - 06-July-2017
Back to basics on non-resident capital gains and related developments paper - 26-October-2016
Victory for Commissioner in the first promoter penalties appeal - 05-November-2013
Big loss for Commissioner in the first promoter penalties case - FC of T v Ludekens - 17-April-2013
The basic conditions paper - 23-October-2012
Selling a business in difficult times paper - 07-August-2009
SME CGT issues - share sale or business sale? - 28-April-2009
SME CGT issues - share sale or business sale? - 05-March-2009
Trust deeds and other matters paper - 09-October-2008
Sale of a business paper - 16-September-2008
New CGT small business concession rules Part 2 - planning and structuring - 01-September-2008
Settling & re-settling paper - 14-August-2008
New CGT small business concession rules - 01-July-2008
CGT event J5 problems : interaction of the small business rollover and retirement concessions. - 16-May-2008
New CGT small business concession rules paper - 27-August-2007
The significance of mutuality: Coleambally and beyond paper - 09-August-2005
My Client the Health Professional - Structuring Issues seminar paper - 31-January-2005
GST Update 2004: Cases, legislation, rulings, determinations and ATOIDs seminar paper - 09-September-2004
Loans, trusts and companies - 08-May-2002
Year end issues: loans - 30-April-2002
Division 7A, family trusts and corporate beneficiaries - 16-June-1999

Click here to expand/collapse more articles by John MIDDLETON.

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DisclaimerThese materials are 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.

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