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Division 245: The potential income tax cost of a forgiven debt paper

Published on 01 Dec 15 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • debts subject to the rules
  • forgivness
  • gross forgiven amount
  • net forgiven amount
  • application of net forgiven amount
  • record keeping.

Author profile

Tristan Boyd FTI
Tristan is an Associate Director in Greenwoods & Herbert Smith Freehills’ Perth office. He has more than ten years’ practice in corporate tax and transactional matters, with broad expertise across income tax, stamp duty and GST and a focus on the energy and resources sectors. His experience includes advising on tax issues for acquisitions and divestments, financing, joint ventures, farm-ins, and treatment of expenditure. Tristan holds a Bachelor of Laws and Bachelor of Commerce with First Class Honours from the University of Western Australia, and a Masters of Taxation from the University of New South Wales. - Current at 30 November 2020
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