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Division 7A and Section 108

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Published on 10 Apr 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses Division 7A and Section 108, with a focus on: Artifices, Ambiguities and Opportunities; Loan Agreements; Corporate Beneficiaries; Forgiveness of Debt.

Author profile

Mark Morris FTI
Mark is the Principal of Morris and Associates which is a consulting firm advising a diverse range of public companies, private family groups and practitioners on complex tax matters including business structuring, mergers and acquisitions, employment taxes and succession planning. Mark has over 36 years experience in the tax profession having held senior roles in chartered accounting, commerce and academia. He is also the Co-Chair of the ATO’s Digital Implementation Group and a member of the NTLG FBT Working Group and the Tax Practitioners Stewardship Group. He is also a regular speaker and author on tax matters. Mark is a registered tax agent, a member of The Tax Institute and CPA Australia and has been admitted to practice as a solicitor in Victoria. - Current at 16 August 2021
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This was presented at Loans to and from Entitites: Pitfalls, Problems and Planning .

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Commercial Debt Forgiveness

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Trust "Loan Accounts"

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Division 7A and Section 108

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Loans and FBT: The Nexus with Employment Contracts

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