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16 Jun 11 Division 7A: payments and loans through interposed entities – TD 2011/16

On 15 June 2011 the ATO released the final version of Taxation Determination TD 2011/16, which concerns Division 7A ITAA 1936 and payments and loans through interposed entities, and explains the factors the Commissioner will take into account in determining the amount of any deemed payment or notional loan arising under s 109T.

The determination was originally released in draft as TD 2010/D10.