Legislation

ITAA 1936 s 109J will not apply to prevent such a payment from being treated as a deemed dividend under section 109C

ATO documents that consider ITAA 1936 s 109J will not apply to prevent such a payment from being treated as a deemed dividend under section 109C

2 documents

TR 2014/5currentTR · 2014

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

TR 2013/D6 (Finalised)replacedTR · 2013

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)