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…