Published on 20 Sep 07
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
what is a loan at law?
when does a loan arise?
statute of limitations issues
when is an entity a creditor or a beneficiary?
can a debt loan be theft at law?
Michael Bearman CTA
Michael Bearman is a Barrister who has represented clients with taxation disputes in administrative tribunals and courts for over 25 years. Michael is a reporter for the Commonwealth Law Reports and an original author for Laws of Australia. He has been
active on The Tax Institute committees for many years, most recently with the Victorian State Taxes Sub-committee. Current at 12 September 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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