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15 Apr 1010 Withdrawal of TD 2004/63 (repayments of deemed loans under former s 109UB)

On 14 April 2010, the ATO withdrew Taxation Determination TD 2004/63 (Income tax: where a private company beneficiary of a trust estate is taken to have made a loan under s 109UB of ITAA 1936 because of a loan made by the trustee to a shareholder of the private company or shareholder's associate, are repayments made in relation to the trustee's loan taken into account in determining whether the private company is taken to have paid a dividend under s 109D?) with effect from the same day.

For a copy of TD 2004/63W, go here


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