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Practical applications for the general practitioner paper

Published on 10 Mar 11 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the debts test
  • the equity test
  • loans at call
  • how would a pre-Division 7A loan interact with the debt-equity rules?

Author profile:

Rupert Cheong
Current at 16 May 2011
 

This was presented at TOFA & Debt/Equity – What’s in it for small business? .

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