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Tax principles for your company's (loan) principal

Published on 11 Oct 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses the pitfalls with loans by discretionary trusts, exemptions for trust to company loans, 'freshening up' pre-December 1997 loans, cleaning up loans at year end, the disaster of subsequent franked dividends, what the ATO is looking at, and interaction with FBT provisions.

Author profile:

Nigel Kingston CTA
Nigel is Director with one of Perth's leading tax consulting firms, MKT - Taxation Advisors. He holds a Bachelor of Commerce and Post Graduate Diploma in Advanced Taxation from the University of New South Wales. Nigel is a CPA, a Fellow of the Taxation Institute, a member of the WA CCI Tax Committee and a former member of the Taxation Institute Education Committee. Nigel’s specialty areas include capital gains tax, consolidations, business restructures, stamp duty and most areas of corporate taxation. Nigel has over 18 years experience in public and private practice, having worked closely with leading taxation and accounting specialists in both government and private enterprise. Current at 01 March 2007 Click here to expand/collapse more articles by Nigel KINGSTON.
 

This was presented at Treatment of Loans for Tax Purposes.

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Treatment of loans at call

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