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IS 24/09 FS 1
Issued
05 Nov 2024

Income tax – Overdrawn shareholder loan account balances fact sheet

This fact sheet accompanies IS 24/09: Income tax – Overdrawn shareholder loan account balances, which considers common tax implications arising from overdrawn shareholder loan accounts.

Related Publications

Title Type Date
Income tax – Overdrawn shareholder loan account balances Interpretation statements November 2024
Income tax – Overdrawn shareholder loan account balances
Type
Interpretation statements
Date
November 2024