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Division 7A

Member Price: $57.00
Non Member Price: $75.00

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Published on 09 Oct 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses Division 7A, with a focus on: advance of funds and payments to shareholders, advance of funds before loan documentation, interest in the first year of loan, benchmark interest rate each year, payment through interposed entities, undrawn beneficial entitlement, distributable surplus, deemed forgiven debts.

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Matthew DYER

 

This was presented at The 10 Vital Tax Issues, Series 2 for Small Business .

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