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16 Dec 10 2 Div 7A draft Taxation Determinations - TD 2010/D9 and TD 2010/D10

On 15 December 2010, the ATO issued the following 2 draft Taxation Determinations on Div 7A for public comment by 4 February 2011.

  • TD 2010/D9 Div 7A - Income tax: Division 7A - unpaid present entitlements - factors the Commissioner will take into account in determining the amount of any deemed entitlement arising under s 109XI of the Income Tax Assessment Act 1936
  • TD 2010/D10 Div 7A - Income tax: Division 7A - payments and loans through interposed entities - factors the Commissioner will take into account in determining the amount of any deemed payment or notional loan arising under s 109T of the Income Tax Assessment Act 1936

 


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