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A loan by any other name

Published on 01 Aug 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For the first time since the introduction of Div 7A, the Federal Court has considered key issues regarding deemed dividends arising from private company loans under s109D. Jeffrey Chang, Special Counsel with Riordans Lawyers, examines the decision in Di Lorenzo Ceramics Pty Ltd v Commissioner of Taxation [2007] FCA 1006.

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Jeffrey CHANG
Current at 07 July 2015 Click here to expand/collapse more articles by Jeffrey CHANG.
 

 

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