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Tax Tips - Exposure Draft provisions relating to Loans by Trust

Published on 01 Feb 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Refers to aspects of the proposed provisions of the exposure draft of the "entity" legislation released in October 2000, relating to loans by trusts, including; Loans as distributions; When the new rule operates; Exclusions; Commercial Loans and Loans to Trusts. Points out an apparent discrepancy between the exposure draft and corresponding provisions in Div 7 A ITAA 1936.

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