Inter-Entity Loans and Forgiveness - August 2023 (3 Hours of CPD)

Sometimes we have loans between our different entities and sometimes we want to forgive them.  Prima facie that is a capital gain to one entity and a capital loss to the other. But of course there are integrity measures around entities that we must adhere to.

In addition, the ATO has recently issued a Taxation Determination TD2022/1 they appeared to do a complete backflip from their interpretations detailed in their draft determination TD2019/D9.

That is why Advisers Digest have put together a three-hour masterclass webinar series all about Inter Entity Loans and Forgiveness.

Topics covered:

• When will forgiving a loan constitute a capital gain
• When is forgiving a loan free of tax consequences
• What entities are most efficient for loan forgiveness
• What does love and affection really mean
• The provisions of loan fringe benefits
• Paying Loans and re borrowing in the new year
• Other Division 7A issues

What's Included?

• 90 Days of Recording Access (Unlimited Views) 
• Instant access to the recording and slides
• 3 hours of CPD + Certificate
  
• Included Q&A session