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Loan variations and bad debts paper

Published on 22 Apr 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • The different income tax rules that apply to loans
  • How loan variations are treated for income tax purposes
  • When bad debt deductions arise for tax purposes
  • The integrity rules for claiming bad debt deductions for companies and trusts
  • Other relevant considerations.

Author profiles

Matt OSMOND
Matt is a tax Director with PricewaterhouseCoopers in Melbourne, specialising in banking and financial services. He recently returned from working in the Banking & Capital Markets tax group of PricewaterhouseCoopers in London and was involved in a wide range of corporate tax matters including taxation of financial instruments, loan relationships, derivative contracts and foreign exchange gains and losses.

Current at 24 January 2003

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Raffaella Malkoun
- Current at

 

This was presented at 2021 Financial Services Taxation Conference .

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ATO Q&A

Author(s):  Nick Maley

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