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Notes Online Home 2024 Tax Accelerator Series Business Return Module 4: Specialist business topics
In this module of the notes we look at specialist business topics with a more specific focus on:
- The fundamentals of division 7A 0 loans, payments and debt forgiveness
- Unpaid present entitlements to corporate beneficiaries (i.e., 'bucket companies')
- Understanding the tax treatment of personal exertion income
- The allocation of profit by professional firms