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Trusts and company loans - case studies
Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation presents case studies covering traps arising from loans by trusts and private companies to and from beneficiaries, share holders and their associates.
Author profile
Theofanis Sakell CTA
Theo Sakell is a Partner with Pitcher Partners, is a member of the Treasury's Tax Treaties Advisory Panel and assists CPA Australia on consultations with the Treasury on international tax matters. His focus is on international taxation and he has 18 years experience servicing medium to large sized privately owned businesses and small listed public companies across a broad range of industries. - Current at 04 August 2008
This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .
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General value shifting regime
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Trusts and company loans - case studies
Author(s): Theo SAKELLMaterials from this session:
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Consolidation
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Small business CGT concessions - case studies
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Tax losses and integrity measures
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Distributions by corporate tax entities
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Tax relief for demergers
Author(s): Gordon THRINGMaterials from this session:
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Board of Taxation update
Author(s): Chris JORDANMaterials from this session:
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Capital vs income
Author(s): The Hon. Justice Ian GZELLMaterials from this session:
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Trust to company rollovers - case studies
Author(s): Simon AITKENMaterials from this session:
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Simplified imputation - case studies
Author(s): Martin FRYMaterials from this session:
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Thin capitalisation - one more hidden trap
Author(s): Mark MORRISMaterials from this session:
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Managing your PI risk
Author(s): Howard OBSTMaterials from this session:
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GST audits and cooperative compliance
Author(s): Ed BIBERMaterials from this session:
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Research and development
Author(s): Helen GILFEDDERMaterials from this session:
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Transfer pricing
Author(s): David LEWISMaterials from this session:
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Using service trust agreements
Author(s): John JEFFREYSMaterials from this session:
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Interest: a critical analysis
Author(s): Sue WILLIAMSONMaterials from this session:
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Part IVA: future issues
Author(s): Tony PAGONE QCMaterials from this session:
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