ITAA 1936 s 318(1)(d)

The corporate collective investment vehicle regime

Fringe benefits tax and income tax: employer contributions to the Electrical Industry Training Foundation

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - application of section 109K

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - loan provider owns all units in the trust - application of section 109K

Deemed dividend: Loan to another company in its capacity as trustee of a discretionary trust - application of section 109K

The corporate collective investment vehicle regime