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Division 7A and Section 108

Division 7A and Section 108

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

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This was presented at Loans to and from Entitites: Pitfalls, Problems and Planning .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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