Legislation

ITAA 1997 s 245-40(e)

ATO documents that consider ITAA 1997 s 245-40(e)

3 documents

TD 2022/1currentTD · 2022

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?

TD 2022/1ECcurrentTD · 2022

Compendium

ATO ID 2003/582 (Withdrawn)withdrawnATO ID · 2003

Commercial debt forgiveness - can a trustee forgive a debt for reasons of natural love and affection?