Question: A dwelling owned by a private limited company is proposed to be leased to its directors and shareholders (the mother and father) for residential use. The property won't be the main home of the parents. They will pay a fair market rent for the property. Is it true that since they are paying market rent, there will be no payment for Div 7A purposes as per section 109CA(11) of ITAA 1936? If the parents aren't company employees, are there any other tax implications from the proposed lease?