Your shopping cart is empty

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


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 the Perth office of Greenwoods & Herbert Smith Freehills. Tristan provides clients with advice in relation to income tax, stamp duty and GST, with a particular focus on the energy & resources and real estate sectors. Prior to joining Greenwoods & Herbert Smith Freehills in 2012, Tristan worked at a national law firm for 4 years in the tax advisory and corporate transaction groups. He holds a Bachelor of Laws and a Bachelor of Commerce (with first class honours) from the University of Western Australia, and a Masters of Tax from the University of New South Wales. He is admitted as a solicitor of the Supreme Court of Western Australia and the High Court of Australia. - Current at 14 May 2020
Click here to expand/collapse more articles by Tristan Boyd.


This was presented at Defuse the Ticking Time Bombs .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Lessons from the litigation battlefield

Author(s):  Fiona HALSEY

Materials from this session:

Professional indemnity fundamentals

Author(s):  Phillip Keays

Materials from this session:

Managing issues and disputes with the ATO

Author(s):  Tracey Kelly,  Michael Tenace

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse