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Debit loan accounts section 108

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 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 24 May 2017
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