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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
Joe is a Corporate Tax Partner with the Deloitte Real Estate Group. He has over 15 years of corporate tax experience with a particular emphasis on advising property groups, including listed and unlisted funds, large multinational property groups and offshore investors. He has advised in respect of a number of significant tax consolidation projects for property groups, including considering the impact of the recent amendments to the tax cost setting rules. Joe is also an active member of the Property Council of Australia’s Income and International Tax Working Group. - Current at 17 February 2011
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The New Section 108 (Division 7A) - A Practical Perspective

Author(s):  Joe GALEA

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