• What if the actual payment or loan by the trustee results in a deemed dividend?

    If the actual payment or loan by the trustee to the first interposed entity results in that entity being taken to have received a dividend, then this will be taken into account by the Commissioner when working out the amount of the deemed payment or loan the trustee is taken to have made to the target entity.

      Last modified: 15 Jul 2010QC 23183