Australian Taxation Office

New or updated materials on ATO website, including:

  • PS LA 2005/3 (GA) (Withdrawn): Division 7A (deemed dividends for private companies) - extended timeframe for repayment of a loan or execution of a written loan agreement for the 2003-04 income year
  • PS LA 2007/20 (Withdrawn): Exercise of the Commissioner's discretion under section 109RB of Division 7A of Part III the Income Tax Assessment Act 1936 (deemed dividends for private companies) to disregard a deemed dividend in respect of the 2001-02 to 2006-07 income years
  • The ATO has advised that there are no rulings scheduled to issue this week