Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 1 Distributions to entities connected with a private company and related issues
Part 1 Main amendments
Income Tax Assessment Act 1936
18 Subsection 109Y(2) (paragraph (a) of the definition of repayments of non-commercial loans )
After “loans”, insert “or amounts”.
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