ITAA 1936 s 109N

Small Business Restructure Roll-over: consequences of a roll-over

Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach

Income tax: when is income tax of a private company a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

Interposition of a holding company to access company profits tax-free

Arrangements to circumvent Division 7A of the Income Tax Assessment Act 1936 through the guaranteeing by private companies of third-party loans

Amalgamated Loans and executors of deceased estates

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

Deemed dividends - deemed minimum yearly repayment

Division 7A: multiple trustee loans and section 109XB

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

Income tax Division 7A: operation of section 109F of the Income Tax Assessment Act 1936 to forgiveness of amalgamated loan debt by a private company to a shareholders estate while it is in administration

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

Income tax: when is income tax of a private company a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

Income tax: when is income tax of a private company a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

Deemed dividend - FBT applies to a Division 7A excluded loan

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