Product Category

The topic for this session will be:

A selection of recent ATO Guidance for discussion:

· TR 2019/1 - Income tax: when does a company carry on a business?

· TD 2019/D9 - Commercial debt forgiveness - does the exclusion for debts forgiven for reasons of natural love and affection require that the creditor be a natural person?

· TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets

This session will not be run by a presenter, therefore all attendees are asked to come prepared to contribute to the discussion (i.e. having at least read the TR/TD).