ITAA 1936 s 109C

Compendium

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Compendium

Income tax: employee remuneration trusts

Compendium

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Income tax: employee remuneration trusts

Deemed Dividend: no dividend in future year where private company makes a payment and company has nil distributable surplus in year payment made

Div 7A: Court orders under the Family Law Act 1975

Div 7A: section 109J and court orders under the Family Law Act 1975

Division 7A: Application of section 109T - where payment made by a private company to an interposed entity is a payment of an actual dividend