Loans between related parties

Recorded 13 November 2025. This webinar 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.

Recorded 13 November 2025.

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. 

Total 1.25 CPD Hours

Michael Carruthers

Tax Director, Knowledge Shop

Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.   

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.  

He was also an expert panel member for the Board’s review of tax impediments facing small business.