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Loan variations and bad debts podcast

Member Price: $35.00
Non Member Price: $43.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 22 Apr 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers:

  • The different income tax rules that apply to loans
  • How loan variations are treated for income tax purposes
  • When bad debt deductions arise for tax purposes
  • The integrity rules for claiming bad debt deductions for companies and trusts
  • Other relevant considerations.

Author profiles

00 Raffaella Malkoun
Matt OSMOND
Matt is a tax Director with PricewaterhouseCoopers in Melbourne, specialising in banking and financial services. He recently returned from working in the Banking & Capital Markets tax group of PricewaterhouseCoopers in London and was involved in a wide range of corporate tax matters including taxation of financial instruments, loan relationships, derivative contracts and foreign exchange gains and losses.

Current at 24 January 2003

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This was presented at 2021 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Economic outlook

Author(s):  Danielle Wood

Materials from this session:

Loan variations and bad debts

Author(s):  Matt OSMOND,  Raffaella Malkoun

Materials from this session:

Recent cases and rulings

Author(s):  Joanne DUNNE,  Andrew Hirst

Materials from this session:

Keynote: Australia's transfer pricing landscape

Author(s):  Julianne JAQUES

Materials from this session:

The new principal purpose test in anti-avoidance rules

Author(s):  Jennifer BATROUNEY,  Khai-Yin Lim

Materials from this session:

ATO Q&A

Author(s):  Nick Maley

Materials from this session:

Further details about this event:

 

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