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Was it a Loan or a Disguised Dividend? - Now You Can Cop it Either Way!

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Published on 18 Dec 97 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper looks at loans and the rules which applied from 4 December 1997. It focuses on: The ATO 108 Project; Purpose of the new rules; Unrealised profits included; Loans to associated entities; Excluded loans; Anti-avoidance provisions; Revised franking consequences; Loan forgiveness

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Brian HARMER
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Was it a Loan or a Disguided Dividend?

Author(s):  Brian HARMER

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