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This month’s essentials tax update covers:
Bendel v Commissioner - AAT case on whether an unpaid beneficiary entitlement (UPE) is a Division 7A loan
Small Business Energy Incentive
Instant Asset Write-off
Non-arm’s length expenses (NALE)
TR 2022/4 Amendment - Section 100A
TR 2023/3 - Vacant land
Date recorded: 19 October 2023