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A loan by any other name

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Published on 01 Aug 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For the first time since the introduction of Div 7A, the Federal Court has considered key issues regarding deemed dividends arising from private company loans under s109D. Jeffrey Chang, Special Counsel with Riordans Lawyers, examines the decision in Di Lorenzo Ceramics Pty Ltd v Commissioner of Taxation [2007] FCA 1006.

Author profile

Jeffrey Chang
Jeffrey is a Partner at Thomson Geer, where he advises on a wide range of taxation, structuring and superannuation issues with a focus on privately-held businesses and high wealth family groups. His is accredited by the Law Institute of Victoria as a taxation specialist. He has held a variety of committee roles with The Tax Institute and is presently a member of the Victorian State Council. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at The Tax Institute's seminars. - Current at 06 June 2016
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