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.
Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting
SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions.
- Current at
07 June 2011