ITAA 1997 s 8-1(2)(a), (b) and (c)

Commercial debt forgiveness: commercial debt - 'exception provision' - section 51AD of the Income Tax Assessment Act 1936

Commercial Debt Forgiveness - whether thin capitalisation rules are exception provision

Commercial Debt Forgiveness - whether section 82SA of the Income Tax Assessment 1936 is an exception provision

Commercial Debt Forgiveness - debt relating to exempt income