Legislation

ITAA 1936 s 109N(1) and 109N(3)

ATO documents that consider ITAA 1936 s 109N(1) and 109N(3)

3 documents

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

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