EmailPrint | Income Tax Assessment Act 1936 PART III - LIABILITY TO TAXATION Division 7A - Distributions to entities connected with a private company View history reference View history note Hide history note History Div 7A inserted by No 47 of 1998. Subdivision E - Payments and loans through interposed entities View history reference FORMER SECTION 109UB 109UB CERTAIN TRUST AMOUNTS TREATED AS LOANS (Repealed by No 95 of 2004) View history note Hide history note History S 109UB inserted by No 47 of 1998.