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On 1 February 2012, the ATO issued Erratum TD 2007/28ER to Taxation Determination TD 2007/28 (Income tax: what is a "present legal obligation" of a private company for the purposes of s 109Y(2) of Division 7A of Part III of ITAA 1936?)

The Erratum corrects Taxation Determination TD 2007/28 to correct the distributable surplus formula in paragraph 9 to add "Division 7A amounts" to "Net assets" instead of subtracting them.


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