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Untangling the Losses and Loans Web

Published on 22 Jun 2006 | Took place at The Chifley on Lennons, Brisbane, QLD

this seminar addresses some loan issues that are often overlooked or poorly managed, including Division 7A hot topics, "at call" loans, and for extra spice, a smattering of internation tax issues. In the losses area, issues to be addressed include changes to the company loss rules, the treatment of losses in consolidated grioups and new and interesting ways in which the Commissioner has been applying trust losses. Both the loans and losses are discussed in some depth.

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Individual sessions

Losses in Consolidated Groups - All Together Now

Author(s):  Stephen HEALEY

Topics covered in this seminar paper include:

  • Making sure your losses don't shrink!
  • Effect on acquisitions and divestments
  • Application of the SBT to consolidated groups
  • Dealing with losses in your tax sharing agreement
Materials from this session:

Company Losses - Sleeping in a new cot

Author(s):  Hayden BENTLEY

Topics covered in this seminar paper include:

  • Who can use the new COT rules?
  • Benefits of the tracing concessions
  • Intergrity rules - came share test, minimum interest rule and controlled entity provisions
  • Operation of the SBT 
Materials from this session:

Loans and International Tax - Over the Border

Author(s):  Tracey MURRAY

This paper covers topics including :

  • Transfer pricing issues
  • The Commissioner's current view
  • Guarantees
  • Withholding tax issues 
Materials from this session:

Commercial Debt Forgiveness - to forgive or not to forgive?

Author(s):  Chris DAVIS

Topics covered in this seminar paper include:

  • Are your losses safe?
  • What is a forgiveness? What is not caught?
  • Natural love and affection
  • Interaction with Division 7A and FBT
  • Debts as a personal use asset 
Materials from this session:

"At Call" Loans - Are your clients safe?

Author(s):  Daryl JONES

topics covered in this seminar paper include:

  • Where they fit within the debt/equity rules
  •  The 'carve-out' for SMEs
  • Treatment of pre 1 July 2005 loans
  • Commercial issues - does it impact on structuring/contracts if the loan is treated as equity? 
Materials from this session:

Division 7A - Set, but don't forget!

Author(s):  Mark L ROBERTSON

Topics covered in this presentation include:

  • Subdivision EA - Trusts and Traps
  • Statute barring
  • Is there a distributable surplus that you can't see?
  • Emptying 'bucket' companies
  • Division 7A planning strategies
Materials from this session:

Trust Losses - Don't Mention the War

Author(s):  David W MARKS

Topics covered in this seminar paper include:

  • FTEs/IEEs - nine years on
  • The impact of a resettlement
  • Fixed v non-fixed trusts
  • What does income injection really mean?
Materials from this session: