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Deemed Dividends

Tax

Division 7A Deemed Dividends — Not just a tax issue

Amanda Guruge, May 9 2022

This article was originally posted on CCH iKnow and relates to a webinar run by Bruce Collins on the topic. Division 7A of the Income Tax Assessment Act 1936 is a part of the tax law that acts as specific anti-avoidance provisions, to prevent private companies from distributing cash and value to shareholders and associates, and attempting to...

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