Legislation

ITAA 1936 s 126(1)(e)

ATO documents that consider ITAA 1936 s 126(1)(e)

2 documents

TD 2001/19currentTD · 2001

Income tax: Interest paid by a company on bearer debentures: for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term 'holder of the debenture' mean the person in possession of the debenture?

TD 2001/D5 (Finalised)replacedTD · 2001

Income tax: Interest paid by a company on bearer debentures - for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term 'holder of the debenture' mean the person in possession of the debenture?