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  Miscellaneous 2004

The interaction between Division 7A and the debt equity rules in SME structures convention

Source: TAS

Published Date: 9 Sep 2004

 

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This paper focusses on the Div 7A loan debt/equity interaction in SME structures used to maximise capital retention, asset protection and deductions. The issues covered include:
- corporate beneficiaries and loan backs
- trust loans to shareholders
- on lending in an SME group
- on lending and consolidation
- impact on total holdings
- FTEs
- exploitabilities - there are some!
- limiting your practice risk.
Author(s)

Individual Session

The interaction between Div. 7A and the debt equity rules

Author(s): Chris Wallis CTA
Materials from this session:

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Details

  • Published By: Chris Wallis CTA
  • Published On:9 Sep 2004
  • Took place at:Country Club Resort, Launceston

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