ITAA 1936 s D of Division 7A of Part III

Income tax: Division 7A: do the rules in Subdivision D of Division 7A of Part III of the Income Tax Assessment Act 1936 which exclude certain payments or loans from being treated as dividends under Subdivision B of Division 7A of that Act necessarily affect the circumstances in which a deemed payment or notional loan arises under Subdivision E of Division 7A of that Act?

Compendium

Income tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the 'first interposed entity') where that payment or loan is an ordinary commercial transaction?

Compendium

Division 7A: Partly paid shares issued to a private company shareholder

Division 7A: multiple Subdivision EA loans and section 109Y

Division 7A: multiple trustee loans and subsection 109XA(4)

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

Income tax: If a shareholder borrows from a private company under a clause in the company's constitution setting out the terms on which such loans are to be made, is there a 'written agreement' for the purposes of paragraph 109N(1)(a) of Division 7A of the Income Tax Assessment Act 1936 ?

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?

Income tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the 'first interposed entity') where that payment or loan is an ordinary commercial transaction?

Division 7A: 'Maximum term' of loan where private company takes security over a previously unsecured loan

Deemed dividends - loan agreement written into company constitution

Div 7A: Court orders under the Family Law Act 1975

Div 7A: section 109J and court orders under the Family Law Act 1975