ITAA 1936 s 109C(1)(b) (payments), subparagraphs 109D(1)(d)(ii) and 109D(1A)(d)(ii) (loans) and paragraph 109F(1)(b) (debt forgiveness)

Income tax: Division 7A of Part III of the Income Tax Assessment Act 1936 - what is the meaning of 'because' in the context of the expression 'because the entity has been such a shareholder or associate at some time' in relation to payments, loans and debt forgiveness made by a private company to the entity?

Income tax: Division 7A of Part III of the Income Tax Assessment Act 1936 - what is the meaning of 'because' in the context of the expression 'because the entity has been such a shareholder or associate at some time' in relation to payments, loans and debt forgiveness with former shareholders of a private company?