ITAA 1936 s 109D(1)

Deemed Dividend: liquidator's loan not treated as a dividend

Division 7A: Partly paid shares issued to a private company shareholder

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - application of section 109K

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - loan provider owns all units in the trust - application of section 109K

Deemed dividend: Loan to another company in its capacity as trustee of a discretionary trust - application of section 109K

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Division 7A: mortgage over a Crown lease and no registration in accordance with State law

Deemed dividends: written loan agreement - no repayments before the private company's lodgment day for the income year in which the loan is made

Deemed dividend: No FBT on a Division 7A shareholder loan where distributable surplus is nil

Division 7A: Interest component of shortfall in minimum yearly repayment and section 109D of the ITAA 1936

Income tax: If a shareholder borrows from a private company under a clause in the company's constitution setting out the terms on which such loans are to be made, is there a 'written agreement' for the purposes of paragraph 109N(1)(a) of Division 7A of the Income Tax Assessment Act 1936 ?

Deemed dividend: no FBT on a Division 7A shareholder loan where distributable surplus is nil

Deemed dividend - FBT applies to a Division 7A excluded loan

Division 7A: 'Maximum term' of loan where private company takes security over a previously unsecured loan

Deemed dividends: Written loan agreement - no repayments in year loan made

Deemed dividends - loan agreement written into company constitution

Division 7A: dividend deemed to an interposed entity - effect of section 109T of the ITAA 1936

Division 7A: unpaid present entitlements between a unit trust and unit holders

Division 7A: unpaid present entitlements between a unit trust and unit holders