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Related party loans presentation

Published on 21 Nov 07 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation discusses all aspects of related party loans including:

  • Division 7A
  • Section 108
  • at call loans between connected entities and Section 974
  • commercial debt forgiveness - Schedule 2C 245
  • thin capitalisation rules - Div 820
  • stamp duty.

Author profile:

Colin MUNRO
Colin is a Director in the firm Munro Doig, lawyers of West Perth, and has been a partner in large firms in Johannesburg and Perth. He holds the degrees BA, LLB and a (postgraduate) Higher Diploma in Tax Law. He is admitted to practice in Western Australia and the High Court of Australia. He practises in all aspects of revenue law and trusts. His practice focuses on the structuring of entities and transactions.
Current at 30 March 2005
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Related party loans

Author(s):  Colin MUNRO

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