Statute
Section 109K — Income Tax Assessment Act 1936: Inter-company payments and loans not treated as dividends
Text of the provision Official document
A private company is not taken under section 109C or 109D to pay a dividend because of a payment or loan the private company makes to another company. Note: This does not apply to a payment or loan to a company in its capacity as trustee. (See section 109ZE.)
Official source: Federal Register of Legislation
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