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Debit loan accounts section 108

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Published on 03 Mar 97 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper discusses Label X in Form C which was introduced as a result of its loan account project. This paper discusses section 108 in light of concerns voiced in practice about the trustee loan accounts.

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Dr Mark Robertson KC CTA
Mark Robertson KC, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax KC by Chambers & Partners Asia Pacific and as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals and SMEs, including in estate and family law contexts. - Current at 21 August 2024
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