Published on 18 Dec 97
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper looks at loans and the rules which applied from 4 December 1997. It focuses on: The ATO 108 Project; Purpose of the new rules; Unrealised profits included; Loans to associated entities; Excluded loans; Anti-avoidance provisions; Revised franking consequences; Loan forgiveness
Current at 19 November 2004
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