Tretola, J.2009-11-302009-11-302008Revenue Law Journal, 2008; 18(1):1-141034-7747http://hdl.handle.net/2440/54139Taxation 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.enJournal article002008440840773