Legislation

ITAA 1936 s 121EF(4) and(5)

ATO documents that consider ITAA 1936 s 121EF(4) and(5)

1 document

Income tax: Offshore Banking Units (OBU)- must an OBU enter details of expenditure that it intends to claim as allowable offshore banking (OB) deductions or allowable non-OB deductions in its relevant books of account at the time of incurring that expenditure?