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Debit loan accounts section 108

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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.

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Dr Mark Robertson CTA
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). He has acted for the Commissioner in several s100A cases. - Current at 17 June 2020
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