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Division 7A - loans by private companies

How do you calculate amounts required to repay an amalgamated loan?

If you make a repayment for a constituent loan in an income year after the year in which the constituent loan was made, the repayment is taken to be a repayment for the amalgamated loan.

Sections within Amalgamated loans

Last Modified: Friday, 8 October 2010

Table of contents

About this fact sheet

What is a loan?

Loans treated as dividends

Amount of the dividend

Loans not treated as dividends (excluded loans)

Loans made under written agreements

Amalgamated loans

When does a failure to make a minimum yearly repayment on an amalgamated loan cause the balance of the amalgamated loan to be treated as a dividend?

When does a failure to make the minimum yearly repayment on an amalgamated loan cause the shortfall to be treated as a dividend?

How do you calculate amounts required to repay an amalgamated loan?

Minimum yearly repayment

Loan repayments

Refinanced loans on agreement between the private company and shareholder (or their associate)

Refinanced loans due to subordination

Commissioner's discretion not to treat an amalgamated loan as a dividend

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