This paper covers:
- what to do about pre-December 1997 loans that are still on the balance sheet
- when is a loan statute barred and what should you do about it?
- when does Division 7A interact with trusts, UPEs and forgiveness?
- what structuring opportunities are available to minimise the impact of Division 7A?
- what does the post-implementation review of Division 7A mean for practitioners?