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"At call" loans paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 04 Aug 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • what are 'at call' or credit loans?
  • how 'at call' loans fit within the debt/equity provisions
  • taxation and commercial issues raised by debt being treated as equity or as neither debt nor equity
  • SME 'carve out' proposal - do you fit in?
  • 1 July 2005 'start date' and action timing
  • loan documentation considerations
  • commercial considerations - broader impact on structuring, joint ventures, shareholders agreements
  • case study.

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
Click here to expand/collapse more articles by Tony RIORDAN.

 

This was presented at Credit Loans into Companies: Ignore them at your peril .

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Individual sessions

Treating at call loans as equity

Author(s):  Gary CHRISTIE

Materials from this session:

Treating at call loans as debt

Author(s):  Garry BOURKE

Materials from this session:

'At call' loans

Author(s):  Tony RIORDAN

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