ITAA 1936 s 109UB

Division 7A: multiple Subdivision EA loans and section 109Y

Division 7A: multiple trustee loans and subsection 109XA(4)

Income tax: Where a private company beneficiary of a trust estate is taken to have made a loan under section 109UB of the Income Tax Assessment Act 1936 because of a loan made by the trustee to a shareholder of the private company or shareholder's associate, are repayments made in relation to the trustee's loan taken into account in determining whether the private company is taken to have paid a dividend under section 109D?

Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 ('the Act') in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company?