Legislation

ITAA 1936 s 136(1) of the FBTAA will not preclude a loan fringe benefit arising where the loan has a nil rate of interest in the year it is made, and the loan is excluded from being taken to be a dividend under section 109D

ATO documents that consider ITAA 1936 s 136(1) of the FBTAA will not preclude a loan fringe benefit arising where the loan has a nil rate of interest in the year it is made, and the loan is excluded from being taken to be a dividend under section 109D