Too close for comfort
Sellwood, A.
Too close for comfort - 1992 - Taxation 130(3376) 22 October 1992, 82-85(4) .
Explains and illustrates that the new regulations regarding rents between connected persons can produce some harsh consequences.
ENTITLEMENT TO RENT
FINANCE (NO 2) ACT 1992 S57
INCOME AND CORPORATION TAXES ACT 1988 S33
Too close for comfort - 1992 - Taxation 130(3376) 22 October 1992, 82-85(4) .
Explains and illustrates that the new regulations regarding rents between connected persons can produce some harsh consequences.
ENTITLEMENT TO RENT
FINANCE (NO 2) ACT 1992 S57
INCOME AND CORPORATION TAXES ACT 1988 S33