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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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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.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

 

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