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Trust "Loan Accounts"


This paper discusses; Distribution versus Loan; Distributions from reserves; Section 100A issues; Loan account set-offs.

Author profile

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor with over 30 years’ experience specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. He is a former Chairman of the Breakfast Club, State Convention and Education Committee of the Victorian branch of the Tax Institute, served two terms on the Victorian State Council, served on several Tax Institute technical committees and in 2013 received a Meritorious Service Award from the Tax Institute. He has written many articles on tax related topics and has been a regular Tax Institute presenter since the 1990s. He has contributed to Parliamentary Committees and media articles on a range of tax topics, made submissions to the ATO in relation to draft rulings and in 2018 was interviewed in a Four Corners expose on ATO practices. - Current at 16 December 2020
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This was presented at Loans to and from Entitites: Pitfalls, Problems and Planning .

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Individual sessions

Trust "Loan Accounts"

Author(s):  Graeme HALPERIN

Materials from this session:

Loans and FBT: The Nexus with Employment Contracts

Author(s):  Michael Bearman

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