Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 1 Distributions to entities connected with a private company and related issues
Part 1 Main amendments
Income Tax Assessment Act 1936
11 Section 109P (note)
Repeal the note, substitute:
Note: A shortfall in a minimum yearly repayment of an amalgamated loan may be treated as a dividend under section 109E.
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