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Loans between related parties

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Related Party Loans:
Simple on paper, risky in practice

Key risk areas and integrity rules 
The tax impact for common client scenarios 

A Live Instructor Led Webinar

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. 

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AU $195 members
AU $235 non-members

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Register Team*

AU $520 members
AU $595 non-members

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Total 1.25 CPD Hours

Dates & Details

Recorded: 13 November 2025

 

*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

What we cover

We 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. 

What's included?

  • 1 x 1.25 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes

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 

Our presenter

Tax Director, Knowledge Shop

Michael Carruthers

Michael CarruthersMichael 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 member of the advisory panel for the Board of Taxation, a member of the reference group for the Board’s review of small business concessions, and an expert panel member for the Board’s review of tax impediments facing small business.

Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.

The General Terms and Conditions can be accessed here.