ITAA 1936 s B

Income tax: Division 7A: do the exclusion rules in Subdivision D of Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) necessarily impact on the deemed circumstances arising from Subdivision E of the ITAA 1936 and the consequent operation of Subdivision B of the ITAA 1936?

Division 7A: Application of section 109T - where payment made by a private company to an interposed entity is a payment of an actual dividend