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Year end issues: loans

Member Price: $57.00
Non Member Price: $75.00

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Published on 30 Apr 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses year end issues with loans, including a focus on: division 7A, loans and trusts, section 108, interest deductibility after cessation of business.

Author profile

John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
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This was presented at Tax Planning Conference Series 2 .

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Year end issues: loans

Author(s):  John MIDDLETON

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Year end issues: trusts

Author(s):  Mark L ROBERTSON

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Practical tax tips

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