Published on 03 Mar 97
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper discusses Label X in Form C which was introduced as a result of its loan account project. This paper discusses section 108 in light of concerns voiced in practice about the trustee loan accounts.
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner.
- Current at
12 April 2017