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Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain ‘At Call’ Loans

Date:

Tuesday, 6 April 2004

Content ID:

809

Abstract:

This paper provides a basis for consultation on the operation of the debt/equity provisions of the income tax law in relation to related party 'at call' loans. The paper addresses at-call loans made after 30 June 2004 to 'small' companies by connected entities of the company.

This document is released for comment and as a basis for consultation.

Submission closing date: 30 April 2004

Address written comments to:

The Manager
Taxation of Financial Arrangements
Business Income Division
The Treasury
Langton Crescent
Canberra ACT 2600

Email: tofa&leasing@treasury.gov.au

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