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Entity Taxation / Loans Seminar
Published on 12 Feb 2001 | Took place at Royal on the Park, Brisbane, QLD
This seminar was divided into two seperate half day seminars. The first focused on trusts and the second half on loans.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Restructuring - Should a Non-Fixed Trust be Fixed?
Author(s):
David W MARKS
This seminar paper covers topics including:
- Restructuring without Rollover Relief
- Pre July 2001 Stragegies
- Introduction to Resettlement
Materials from this session:
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Capital Structure of Trusts
Author(s):
Mark L ROBERTSON
Topics covered in this seminar presentation include:
- Grabbing Grandfather Amounts
- Tidying up Loans Accounts
- Contributed Capital - What's in and what's out
- Pre July 2001 Strategies
Materials from this session:
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Non-Commercial Loans - What To Do With Them?
Author(s):
Pratish Patel
Topics covered in this seminar paper include:
- NBTS (Entity Taxation) Bill 2000
- Fixed v Non-fixed trusts
- Commercial v non-commercial loans
- 'Slice' Rule
- What it means for your Client's Balance Sheet
Materials from this session:
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Distributions - Not So Simple
Author(s):
Mark WEST
This seminar presentation covers topics such as:
- What is their derivation?
- Streaming
- Profits First Rule
- Family Trust Elections
Materials from this session:
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Division 7A & Section 108
Author(s):
Ash CHOTAI
This seminar paper provides information on:
- Artifices, ambiguities & Opportunities
- Loan Agreements
- Corporate beneficiaries
- Forgiveness of debt
Materials from this session:
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Stamp Duty Implications
Author(s):
Harry LAKIS
This seminar paper covers topics such as:
- The Current Act
- The New Duties Bill
- Hazardous Debt Forgiveness
- Resettling
- Timing of Changes
Materials from this session:
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Loans & FBT - The Nexus With Employment Contracts
Author(s):
Mark L ROBERTSON
Topics covered in this paper include:
- Loan and debt waiver fringe benefits
- Employment Contracts & Knowles' Case
- 'Otherwise Deductible' - What is and what isn't
- Substantiation - Loan Benefit Declarations
Materials from this session:
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Commercial Debt Forgiveness
Author(s):
James PETERSON
Topics covered in this paper include:
- 'Hidden' Commercial debts
- Deemed Forgiveness of Debt
- Releasing 'Trapped' Losses
- Costs v Benefits of Forgiving Commercial Debts
Materials from this session:
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