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Loans between related parties

Recorded live 13 Nov 2025
CGT

$190.91 +GST

Audience

This training is recommended for all practitioners working with business entities and private groups.

Audience

Learning outcomes

On completion, participants will be able to: 

  • Explain the key tax risks and integrity rules that need to be considered when encountering loans between related parties 
  • Identify the key risks and issues when clients are involved in on-lending arrangements 
  • Explain the issues that need to be considered in determining whether interest deductions can be claimed on loans from related parties 
  • Understand the tax implications of forgiving a related party loan 
  • Identify the scope and application of Division 7A 
  • Explain the ATO guidelines for service entity arrangements and how to achieve a low-risk position 
Learning outcomes

Relevancy

This webinar was presented live 13/11/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

Loans between related parties might look simple on the surface, but the tax treatment is anything but. With integrity rules, mismatched outcomes, and ATO scrutiny in play, these common arrangements can quickly become compliance nightmares.

Related party loans are a common sight for practitioners working with private groups, and practitioners need to determine how these arrangements will be dealt with under the tax system. Sometimes the tax outcome will not end up matching the economic substance of the arrangement because of the application of integrity rules and adjustments.

In this webinar, Michael Carruthers will help you identify risk areas that need to be considered in the context of related party loans and understand the practical tax impact on your clients.

Whether you’re dealing with family groups, trusts, or private companies, related party loans are a tax trap waiting to happen, unless you know what to look for. 

Registration includes:

  • 1.25 hour on-demand event
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • Recording and materials available to access for 3 months after purchasing the event 
  • Reference guides, slides and case studies 
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
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