ITAA 1936 s 109E(2)

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

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