Published on 27 Feb 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- when does Division 7A apply?
- private company loans
- what is a loan?
- adverse Division 7A consequences
- distributable surplus – Section 109Y
- distributable surplus
- loans – minimum loan repayments
- private company payments
- payments & family law obligations.
Linda is a Partner in Cooper Grace Ward Lawyers’ Commercial Team. She provides a range of support services to accountants, financial planners and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, and acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. Linda also conducted seminars and training sessions on various topics, including CGT small business concessions.
- Current at
30 August 2017