@Noddy74 - just having a look at your straw regarding the director loans for Wisr.

Employee share schemes are a messy part of the tax system, I haven't dealt with it too much in my time, so I won't pretend to be an expert. The short answer is if you don't meet the criteria for certain concessions, the discount you receive becomes assessable income in the year the shares or rights are received. This is where you end up with liability without even selling (I know a few guys who have this issue, and it is a huge hassle cashflow wise, some have to sell newly vested shares every quarter just to be able to fund the quarterly tax instalments).

They have to charge interest to avoid FBT (and probably Div7A) issues, so it is at least 'commercial', but as far as capital allocation goes I hate it. Companies have much better things to spend money on than covering employee tax bills. Have not looked into Wisr before but if it wasn't baked in to their initial employment contracts, I would be annoyed as a shareholder if they just decided to grant them this loan now.