Legislation

ITAA 1936 s Comment 11 December 2015 Reason for Decision Align wording with sections 109E(1) and 109E(2)

ATO documents that consider ITAA 1936 s Comment 11 December 2015 Reason for Decision Align wording with sections 109E(1) and 109E(2)

1 document

ATO ID 2013/36currentATO ID · 2013

Division 7A: capital component of shortfall in minimum yearly repayment and the 'Amount of the loan not repaid by the end of the previous year of income' in the formula for the minimum yearly repayment in section 109E of the Income Tax Assessment Act 1936