A loan by any other name would smell so sweet
Date
2008
Authors
Tretola, J.
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Journal article
Citation
Revenue Law Journal, 2008; 18(1):1-14
Statement of Responsibility
John Tretola
Conference Name
Abstract
Taxation implications of determining whether a loan from a company to a shareholder/employee is given in that person's capacity as an employee or as a shareholder - application of fringe benefits tax - application of Division 7A of the Income Tax Assessment Act 1936 - relevant case law.