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16 Jun 11 Division 7A: unpaid present entitlements – TD 2011/15

On 15 June 2011 the ATO released the final version of Taxation Determination TD 2011/15, which concerns Division 7A ITAA 1936 and unpaid present entitlements, and explains the factors the Commissioner will take into account in determining the amount of any deemed entitlement arising under s 109XI.

The determination was originally released in draft as TD 2010/D9.