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Related party loans – Considerations for SMEs paper

Published on 17 Aug 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • calculating the capital gain or loss
  • meaning of “dealing at arm’s length”
  • market value
  • other relevant rules
  • documentation.

Author profile

Rachael Munro CTA
Rachael is a Partner in Perth’s Tax Controversy group. Rachael is a legal practitioner admitted in the WA Supreme Court and High Court of Australia and has more than 15 years’ experience in providing tax and legal advice. Specialising in dispute prevention and resolution, Rachael has experience in advising clients in relation to the tax implications of transactions, ATO enquiries and audits, the preparation of tax objections and tax litigation. Rachael is also experienced in dealing with the preparation of voluntary disclosures to the ATO and assisting in the resolution of difficult tax matters. - Current at 26 June 2019
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This was presented at 51st Western Australia State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions







What’s current and where to next with the R&D tax incentive – An adviser’s and administrator's perspective

Author(s):  Steve Carroll,  Scott Parkinson,  Greg Thomas

Materials from this session:

Related party financing – State of play

Author(s):  Shahzeb Panhwar,  Niv TADMORE

Materials from this session:



What do self-driving cars, game-playing robots and tax have in common?

Author(s):  Belinda TOWNSEND,  Zane Duncalf

Materials from this session:

Further details about this event:

 

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