Introduction Overview Overview Section 769: Deemed loan relationship
2339.This section brings the loan relationship provisions into play if there is a type 3 finance arrangement. It is based on section 774D(3) and (10) to (13) of ICTA.
2340.This section is very similar to section 766. But this section focuses on a “relevant member” (as defined in subsection (6)), whereas section 766 focuses on the transferor.