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Recorded Webinars

Recorded Webinar: Looped Loans and Division 7A: When Repayments Trigger Tax Trouble

Repaying a loan in part or in full from a private company in the required timeframe, or entering into a complying loan arrangement with an obligation to make minimum yearly loan repayments, are ways to minimise the adverse tax consequences that Division 7A can bring. So, can you u
PRESENTED BY Arthur Athanasiou Principal - AGA Legal Pty Ltd , Melbourne

Date/Time

About the Webinar

Repaying a loan in part or in full from a private company in the required timeframe, or entering into a complying loan arrangement with an obligation to make minimum yearly loan repayments, are ways to minimise the adverse tax consequences that Division 7A can bring. So, can you use funds from the same company the loan is with to repay the loan in part or in full, or to meet the minimum yearly repayments? This session explores the legislation and the ATO’s views on the matter, including:

  • How the ATO views a loan from a private company to repay a loan from that same company
  • How the “reasonable person test” is applied
  • How the tracing rules can apply for loan repayment arrangements which involve interposed entities (TD 2025/D2)
  • Issues arising in practice due to the recent spike in the statutory interest rate
  • Strategies to consider involving refinancing (secs. 109R(5), (6) & (7))
  • Is there any Commissioner discretion available to allow repayments that may otherwise be disregarded?
  • Practical examples

Presented By

Arthur Athanasiou
Principal, AGA Legal Pty Ltd Melbourne, Vic.

Arthur Athanasiou CTA (Life) is an Accredited Tax Law Specialist and Principal of AGA Legal Pty Ltd.

He is a highly competent and well-respected tax lawyer with 30 years’ experience. 

While he provides clients with tax and structuring advice, his main area of focus is in resolving tax disputes with the ATO and SRO and settling tax audits.

Arthur also practices in matters involving tax agents and inquiries by the Tax Practitioners Board including appealing adverse TPB decisions.  His practice also extends to white-collar crime, and other taxation offences. He also has a Deceased Estates practice.

Arthur has qualified as a Chartered Accountant and is a former President of The Tax Institute. He has been appointed as an Adjunct Professor at La Trobe University Law School and chaired the Law Institute’s Tax Law Advisory Committee for a decade.

Arthur has been recognized by Doyle's Guide who has recognized him as a "Leading Lawyer, Tax Law, Victoria" multiple times (2016, 2018-2025) and a "Recommended Lawyer, Tax Law, Victoria" (2015, 2017).

Best Lawyers Peer Review recognised him as "Best Lawyer Trusts and Estates" (2022-2026) and for his work in Tax Law (since 2023).

He is a widely published writer on taxation issues and regularly appears in mainstream media and presents at tax conferences and seminars.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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