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Published: March 31 2004

Division 7A - Division 7A & Fringe Benefits Tax (FBT)

What happens when Division 7A of Part III of the Income Tax Assessment Act and the Fringe Benefits Tax Assessment Act both apply to a payment, loan or debt forgiven by a private company to a shareholder or shareholder’s associate.

http://ato.gov.au/distributor.asp?doc=/content/40904.htm

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