The new section 108 (new Division 7A)| The new section 108: new rules for private company loans and distributions (new Division 7A - sections 109B to 109ZE)
Published on 05 Feb 98
by THE TAX INSTITUTE
Topics covered include: Payments and loans to shareholder and associates; "Commercial" loans - minimum interest and maximum term; Forgiveness of debts; Anti-avoidance extensions.
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