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Section 108 ITAA: debit loans accounts before and after the Budget

Published on 30 May 97 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses debit loan accounts before and after the budget, in relation to section 108 ITAA.

Author profile:

Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
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This was presented at Queensland Annual Convention 1997 .

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