Published on 04 Apr 07
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- the two limbs of Div 7A
- a short analysis of 'at call loans'
- what is meant by 'statute barred' and the 'limitation defence
- how statute barred loans should be dealt with and the dangers in writing them off
- substantial compliance and the 'new' rules.
Martin DE HAAS
Current at 17 June 2009