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Was it a Loan or a Disguised Dividend? - Now You Can Cop it Either Way!

Published on 18 Dec 97 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper looks at loans and the rules which applied from 4 December 1997. It focuses on: The ATO 108 Project; Purpose of the new rules; Unrealised profits included; Loans to associated entities; Excluded loans; Anti-avoidance provisions; Revised franking consequences; Loan forgiveness

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Brian HARMER

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Was it a Loan or a Disguided Dividend?

Author(s):  Brian HARMER

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