ITAA 1936 s 7A

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

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

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Division 7A: mortgage over a Crown lease and no registration in accordance with State law

Deemed dividend: No FBT on a Division 7A shareholder loan where distributable surplus is nil

Division 7A: Interest component of shortfall in minimum yearly repayment and section 109D of the ITAA 1936

Amendment of Assessments: time limits for amending assessments for an individual and the application of Regulation 20 of the Income Tax Regulations 1936

Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach

Income tax: consolidation: Division 7A: if a private company, as a member of a consolidated group, makes a payment, a loan or forgives a debt to a shareholder (or shareholder's associate), that is also a member of the consolidated group, does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 prevent the application of Division 7A of the Income Tax Assessment Act 1936 to the transaction?

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?

Division 7A - extended timeframe for repayment of a loan or execution of a written loan agreement for the 2003/04 income year

Division 7A - Loan not repaid at the end of the year

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

Commercial debt forgiveness: reduction in gross forgiven amount - calculating net forgiven amount

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

Deemed dividend: no FBT on a Division 7A shareholder loan where distributable surplus is nil

Deemed dividend - FBT applies to a Division 7A excluded loan

Franking Accounts: exercise of paragraph 109RB(2)(a) of the Income Tax Assessment Act 1936 discretion