ATO Finalizes View on When Certain Division 7A Loan Repayments for Notional Loans are Disregarded

The Australian Taxation Office (ATO) has announced the finalization of its view on when certain Division 7A loan repayments for notional loans are disregarded.

---

New Division 7A guidance about s109R

New guidance for private companies on when certain Division 7A loan repayments for notional loans are disregarded.

We've released new guidance: TD 2025/5 Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan ha…