Skip to main content
TDS 24/01
Technical decision summary / 2024
Issued
09 Jan 2024

Interest free loan and dividends

Income tax: capitalisation of company structure; interest free loan whether a dividend arises; withholding tax; tax avoidance.

Tax Information Bulletin - Vol 36 No 1, February 2024

TDS 24/01: Interest free loan and dividends
pdf - 250.48 KB - 8 pages
TDS 24/01
Technical decision summary / 2024
Reference
TDS 24/01
Issued
09 Jan 2024
Jump back to the top of the page