This paper pulls together a number of issues relating to loans - looking at them from a different direction/angle including:
- no-doc loans
- Section 109XB
- debt and equity rules for at-call loans (No 4 Measures Act)
- other debt/equity issues for SMEs
- impact of recent cases on interest deductions
- redraw facility for private purposes - interest deduction apportioned - AAT Case [2004] AATA 815, Re Domjan and FCT
- limited recourse loans.