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Operational/Ongoing Financing seminar paper
Published on 26 Feb 03 by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- working capital replacement principle
- introduction of new equity participants
- prepayments
- FOREX timing
- debt subordination/factoring
- management of Division 7A loans (incl s109UB)
- financing dividends
- withholding tax - timing, gross-up.
Author profile
Chris Wookey CTA-Life
Chris Wookey, CTA (Life) operates his own specialist tax consulting practice after previously having been a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020 and 2022 and made a life member of The Tax Institute in September 2023, he has over 30 years’ experience in the chartered accounting profession and is a member of The Tax Institute’s national SME Technical Committee and had been its representative on the ATO’s Private
Groups Stewardship Group from 2021 to 2022. Chris was also a member of the Board of Taxation’s Reference Group for its Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups, includes providing input to Treasury in relation to the proposed targeted amendments to the Div 7A integrity
rules and participating in confidential consultations with the ATO in relation to the 2022 and 2023 developments in relation to section 100A.
- Current at
29 January 2026
Individual sessions
Operational/Ongoing Financing
Author(s): Chris WOOKEYMaterials from this session:
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