This seminar paper looks at loans and the rules which applied from 4 December 1997. It focuses on: The ATO 108 Project; Purpose of the new rules; Unrealised profits included; Loans to associated entities; Excluded loans; Anti-avoidance provisions; Revised franking consequences; Loan forgiveness
Miscellaneous
1997
Was it a Loan or a Disguised Dividend? - Now You Can Cop it Either Way!
Source: South Australia
Published Date: 18 Dec 1997
Details
- Published By: Brian Harmer
- Published On:18 Dec 1997
- Took place at:Hindley Parkroyal, Adelaide
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Tags
Miscellaneous
1997
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