This paper covers:
- debts subject to the rules
- forgivness
- gross forgiven amount
- net forgiven amount
- application of net forgiven amount
- record keeping.
maintenance
Corporate tax
Income tax
2015
Division 245: The potential income tax cost of a forgiven debt
Source: Western Australia
Published Date: 1 Dec 2015
Individual Session
Division 245: The potential income tax cost of a forgiven debt
Author(s):
Tristan Boyd
Materials from this
session:
Details
- Published By: Tristan Boyd
- Published On:1 Dec 2015
- Took place at:City West Receptions, Perth
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
Corporate tax
Income tax
2015
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