ITAA 1936 s 109D

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

Division 7A: Loans made in the ordinary course of business on arm's length terms - treatment of current accounts

Division 7A: Application of section 109T - where payment made by a private company to an interposed entity is a payment of an actual dividend