Looks at other considerations, in this case, the tax adjustments that must be made under section 24BA when there is a value mismatch.
2020 Tax Relief Measures during Covid-19: Webinar 2 - Supporting Liquidity through grants and government aid - Free Webinar
Resolving Current Tax Issues for SMMEs – Debit Loans and how to deal with them
eFiling Tax Practitioner Discussion Forum: Resolving Practitioner Issues - December 2022