This presentation covers:
- forgiveness of related party loans
- was a loan made?
- mechanics of provisions
- market value substitution rules
- application
- other relevant rules.
maintenance
Anti-avoidance
Capital Gains Tax (CGT)
2018
Related party loans " Considerations for SMEs
Source: Western Australia
Published Date: 17 Aug 2018
Individual Session
Related party loans - Considerations for SMEs
Author(s):
Rachael Munro
Materials from this
session:
Details
- Published By: Rachael Munro
- Published On:17 Aug 2018
- Took place at:Crown Perth, 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
Anti-avoidance
Capital Gains Tax (CGT)
2018
Share this page