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Legislation
ATO documents that consider ITAA 1936 s 109C or section 109D
2 documents
Income tax: Can a private company be taken to have paid a dividend to another company under either section 109C or section 109D of the Income Tax Assessment Act 1936 ('the Act') where the other company is the target entity under an arrangement of the kind contemplated by subsection 109T(1) of the Act?
Income tax: can a private company be taken to have paid a dividend under either section 109C or section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a payment or loan taken to have been made to a target entity by way of section 109T of the Act where the private company is taken to have made a loan to the interposed entity by way of section 109UB of the Act?