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TD 2008/8 - Income tax: if a private Co makes a loan to a shareholder or their associate in an income year and the loan has not been fully repaid, what elements of the loan agreement need to be in writing for the purposes of paragraph 109N(1)(a) of Division 7A of Part III of the Income Tax Assessment Act 1936?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Radilo Enterprises Pty Ltd	[1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635	Federal Court of Australia	Australia - Commonwealth	circa 1997	AustLII		61
Bailey v New South Wales Medical Defence Union Ltd	[1995] HCA 28; (1995) 184 CLR 399; (1995) 132 ALR 1; (1995) 69 ALJR 890; (1995) 18 ACSR 521; (1995) 8 ANZ Insurance Cases 61-291; (1995) 13 ACLC 1698; (1995) 18 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1995	AustLII		152
McNamara Business & Property Law v Kasmeridis	[2005] SASC 269; (2005) 92 SASR 382	Supreme Court of South Australia	Australia - South Australia	22 Jul 2005	AustLII		21
Ferguson v O'Neill	[1942] VicLawRp 39; [1943] VLR 30; [1943] ALR 51		Australia - Victoria	6 Oct 1942	AustLII		23
Symon, Re; Public Trustee v Symon	[1944] SAStRp 21; [1944] SASR 102		Australia - South Australia	8 Jun 1944	AustLII		25
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd	[1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253		Australia - Victoria	20 Dec 1991	AustLII		86
Brick and Pipe Industries Ltd v Occidental Life Nominees Pty Ltd	(1990) 9 ACLC 324		Australia	circa 1990	IntelliConnect		9