- a practical analysis of the operation of sec. 108 of the Income Tax Assessment Act 1936 as amended
- an explanation of Label X contained in the Information Statement section of the Company Income Tax Return Form C
- a summary of the Australian Taxation Office Shareholder/Director/Beneficiary Loans Prject Phases I and II
- a review of cases where the COmmissioner has asserted that advances, etc., which have been described as loans are not loans
- a reference to some of the previous judicial decision involving sec. 108.