ITAA 1936 s 109N(1)

Division 7A: mortgage over a Crown lease and no registration in accordance with State law

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: If a shareholder borrows from a private company under a clause in the company's constitution setting out the terms on which such loans are to be made, is there a 'written agreement' for the purposes of paragraph 109N(1)(a) of Division 7A of the Income Tax Assessment Act 1936 ?

Division 7A: 'Maximum term' of loan where private company takes security over a previously unsecured loan