ITAA 1936 s 109ZD

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Deemed Dividend: debtors included in distributable surplus where private company accounts on a cash basis

Income tax: Can a private company be taken to pay a dividend to another company pursuant to s 109C or s 109D of the Income Tax Assessment Act 1936 where the company is the target entity under an interposed entity arrangement?.

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Income tax: employee remuneration trusts

Deemed dividend: transfer of property from private company to relative of shareholder

Deemed Dividend: no dividend in future year where private company makes a payment and company has nil distributable surplus in year payment made

Div 7A: Court orders under the Family Law Act 1975