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Debt forgiveness
Published on 12 Sep 96 by VICTORIAN DIVISION, THE TAX INSTITUTE
The debt forgiveness provisions were introduced into Parliament in Taxation Laws Amendment Bill (No. 2) 1996 on 27 June 1996. At the time fo the preparation of this paper, this legislation has not been enacted. This paper examines a number of significant issues which will be encountered from the operation of the debt forgiveness rules.
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Paul Abbey
