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The new section 108 (Division 7A) : a practical perspective

Published on 09 Jul 98 by THE TAX INSTITUTE

Topics covered include: Loan Guarantees; Liquidator's distributions; Amounts not otherwise assessable; Loans for share scheme purposes; Trust distributions & written loan agreements.

Author profile:

Joe Galea is a tax Partner at Deloitte Touche Tohmatsu with over 15 years of corporate tax experience advising clients across a range of industries, with a particular focus on property related entities. Joe has provided a range of income tax advice to property related entities, including tax consolidation, syndications and the structuring of acquisitions and disposals.
Current at 10 April 2006 Current at 13 October 2009 Click here to expand/collapse more articles by Joe GALEA.


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The New Section 108 (Division 7A) - A Practical Perspective

Author(s):  Joe GALEA

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