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Published: March 31 2004

Division 7A – Payments & loans by interposed entities involving guarantees

Payments & loans by private companies to shareholders and shareholders’ associates through interposed entities relying on guarantees treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

http://ato.gov.au/distributor.asp?doc=/content/40877.htm

Published: March 31 2004

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