Adelaide Research & Scholarship
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https://hdl.handle.net/2440/54139
| Type: | Journal article |
| Title: | A loan by any other name would smell so sweet |
| Author: | Tretola, J. |
| Citation: | Revenue Law Journal, 2008; 18(1):1-14 |
| Publisher: | Bond University, Taxation & Corporate Research Centre |
| Issue Date: | 2008 |
| ISSN: | 1034-7747 |
| Statement of Responsibility: | John Tretola |
| 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. |
| Published version: | http://epublications.bond.edu.au/rlj/vol18/iss1/3/ |
| Appears in Collections: | Aurora harvest Business School publications |
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