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The Tax Institute Submission | TD 2019/D9 Commercial debt forgiveness by reason of natural love and affection
Published on 04 Nov 19 by THE TAX INSTITUTE
The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the draft Taxation Determination TD 2019/D9 Income tax: commercial debt forgiveness – does the exclusion for debts forgiven for reasons of natural love and affection require that the creditor be a natural person? (Draft TD).