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Shareholder loans under s108 and Divison 7A

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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.

Published on 12 Sep 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- are shareholder loans barred and thus forgiven?
- refreshing loans: repayments, interest and acknowledgements
- Div 7A, s108 and reconciling the ATO view
- what options are there for s108 loans?

Please note at this seminar paper includes the PowerPoint presentation slides.

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 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS .

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