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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 is a barrister who has represented clients in the administrative tribunals and superior courts in revenue and taxation matters for over 18 years. Michael is a Professional Associate of the Monash University Law School, where he lectures in income tax. He is regularly published including as a reporter for the Commonwealth Law Reports, and as an author for the Laws of Australia. He has been active on TIA committees for many years and presently with Victorian State Taxes
sub-committee. Current at 4 September 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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