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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
Photo of author, Paul ABBEY Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019
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