Legislation

TAA 1953 s 109R 47 Notional repayments disregarded under section 109R 53 Relying on this Determination This publication (excluding appendixes) is a public ruling for the purposes

ATO documents that consider TAA 1953 s 109R 47 Notional repayments disregarded under section 109R 53 Relying on this Determination This publication (excluding appendixes) is a public ruling for the purposes

1 document

TD 2025/5currentTD · 2025

Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved