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

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Non Member Price: $15.00

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Published on 09 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation 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 profile

Christopher Wallis
Chris Wallis, CTA, Barrister and Accredited Mediator has over 35 years in practice. Chris’ has earned reputation for achieving satisfactory outcomes for clients in long and difficult disputes with revenue authorities by doing the “hard yards” and without having his clients enter the witness box. Day to day Chris’ work involves working with practitioners to fend off the TPB; SMSF members/directors to fend off the Regulator; and family lawyers and accountants in a relationship breakdown to trace assets and identify tax exposures. Chris provides easily read and comprehensive advice in relation to trusts or real property and is a regularly published author. Over 35 years Chris has delivered more than 150 presentations around Australia for the various professional bodies, the Australasian Tax Teachers Association, the Television Education Network, the Tax Bar Association, and the late Gordon Cooper’s Problems in Practice. - Current at 23 July 2024
Click here to expand/collapse more articles by Chris WALLIS.

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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