Loans

Amalgamated Loans and executors of deceased estates

Deemed Dividend: liquidator's loan not treated as a dividend

Division 7A - loan in the ordinary course of business from a private company to an associated partnership treated as dividends

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

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

Consolidation - assessability of liquidator's distributions

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

Division 7A: multiple trustee loans and section 109XB

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

Division 7A: meaning of 'net income' in section 109XA

Dividends: return of capital - application of section 45B

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

Deemed dividends: written loan agreement - no repayments before the private company's lodgment day for the income year in which the loan is made

Division 7A: the first minimum yearly repayment - loan repayments made before the company's lodgment day for the previous year of income

Income Tax Division 7A: application of section 109D of the Income Tax Assessment Act 1936 to a loan made in an income year where the loan agreement put in place in the following income year amounts to an agreement for a new loan

Income Tax Division 7A: income year in which an amalgamated loan is taken to be made when written loan agreement put in place after the end of the year of income in which loan(s) made but before lodgment day

Income tax Division 7A: operation of section 109F of the Income Tax Assessment Act 1936 to forgiveness of amalgamated loan debt by a private company to a shareholders estate while it is in administration

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