Legislation

ITAA 1936 s 109UB has been repealed and replaced by Subdivision EA of Division 7A of Part III

ATO documents that consider ITAA 1936 s 109UB has been repealed and replaced by Subdivision EA of Division 7A of Part III

1 document

TD 2002/19WwithdrawnTD · 2002

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?