Brain Pickup and Marion Fraser, 26 November 2013 BACKGROUND In 2004 the ATO issued Interpretative Decision ATO ID 2004/462. This ATO ID explains that taxation law will prevent a payment by a private company being a deemed dividend where, amongst…
Brain Pickup and Marion Fraser, 26 November 2013 BACKGROUND In 2004 the ATO issued Interpretative Decision ATO ID 2004/462. This ATO ID explains that taxation law will prevent a payment by a private company being a deemed dividend where, amongst…