ITAA 1936 s 109C(3)

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

Deemed dividend: transfer of property from private company to relative of shareholder

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