Matters covered in this presentation include:
- section 45B risks on repayments - ATO approach
- non-deductible interest
- frankable return
- non-share capital accounts
- impact of material change to terms of loan
- international taxation considerations.
Source: Victoria
Published Date: 4 Aug 2005
Matters covered in this presentation include:
More by Gary Christie
Company losses: The good, the bad and the ugly - Paper 11 Oct 2012
Company losses: The good, the bad and the ugly - Presentation 11 Oct 2012
A new decade in corporate tax - Paper 15 Oct 2010
A new decade in corporate tax - Presentation 15 Oct 2010
TOFA for the SME sector - Paper 14 Oct 2005
TOFA for the SME sector - Presentation 14 Oct 2005
Role of ruling system: role of the private ruling system : an ATO view - Paper 19 Nov 1998
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags