ITAA 1936 s 109D

Compendium

Income tax: employee remuneration trusts

Accessing business profits through an interposed partnership with a private company partner

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

Division 7A - loan in the ordinary course of business from a private company to an associated partnership treated as dividends

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: multiple trustee loans and section 109XB

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

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

Amendment of Assessments: time limits for amending assessments for an individual and the application of Regulation 20 of the Income Tax Regulations 1936

Income Tax Division 7A: application of section 109D of the Income Tax Assessment Act 1936 to a loan made in an income year where the loan agreement put in place in the following income year amounts to an agreement for a new loan

Income tax: Where a private company beneficiary of a trust estate is taken to have made a loan under section 109UB of the Income Tax Assessment Act 1936 because of a loan made by the trustee to a shareholder of the private company or shareholder's associate, are repayments made in relation to the trustee's loan taken into account in determining whether the private company is taken to have paid a dividend under section 109D?

Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company?

Income tax: employee remuneration trusts

Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company?

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