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Division 7A and Section 108
Published on 10 Apr 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses Division 7A and Section 108, with a focus on: Artifices, Ambiguities and Opportunities; Loan Agreements; Corporate Beneficiaries; Forgiveness of Debt.
Author profile
Mark Morris FTI
Mark is a Senior Tax Counsel with BNR Partners. - Current at 03 December 2020
This was presented at Loans to and from Entitites: Pitfalls, Problems and Planning .
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Commercial Debt Forgiveness
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Trust "Loan Accounts"
Author(s): Graeme HALPERINMaterials from this session:
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Division 7A and Section 108
Author(s): Mark MORRISMaterials from this session:
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Loans and FBT: The Nexus with Employment Contracts
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