Skip to main content
shopping_cart

Your shopping cart is empty

07 Jun 12 Div 7A exclusion rules - TD 2012/12

On 6 June 2012, the ATO issued Taxation Determination TD 2012/12 entitled "Income tax: Division 7A: do the rules in Subdivision D of Division 7A of Part III of ITAA1936 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?"

It was previously released in draft form as TD 2011/D7.

The answer given is "No. Whether or not the rules in Subdivision D of Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936)1 have any impact on the application of Subdivision E of that Division will depend upon the facts and circumstances of each case."

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To