ITAA 1936 s 109E

Amalgamated Loans and executors of deceased estates

Deemed dividends - deemed minimum yearly repayment

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

Division 7A: the first minimum yearly repayment - loan repayments made before the company's lodgment day for the previous year of income

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

Income Tax Division 7A: income year in which an amalgamated loan is taken to be made when written loan agreement put in place after the end of the year of income in which loan(s) made but before lodgment day

Division 7A: capital component of shortfall in minimum yearly repayment and the 'Amount of the loan not repaid by the end of the previous year of income' in the formula for the minimum yearly repayment in section 109E of the Income Tax Assessment Act 1936

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