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At call loans under the Debt/Equity regime

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Published on 01 Oct 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An overview of how at call loans are treated under the Debt/Equity rules and the impact of the legislation introduced to give effect to the promised "SME carve out" from those rules.

Author profile

Tony Riordan
Tony Riordan, CTA, is a Tax Partner at Riordans Lawyers in Melbourne, a boutique commercial law firm. He has degrees in Law and Commerce and a Masters in Taxation Law from Melbourne University. His areas of practice include SME structuring, estate planning for high wealth individuals and transaction structuring. - Current at 23 April 2014
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