Legislation

ITAA 1936 s 149-50(1) came into operation, certain subsidiary companies that were wholly owned by one or more public entities indirectly, through other wholly-owned subsidiaries, were not within Subdivision 149-C or Subdivision C of Division 20 in Part IIIA

ATO documents that consider ITAA 1936 s 149-50(1) came into operation, certain subsidiary companies that were wholly owned by one or more public entities indirectly, through other wholly-owned subsidiaries, were not within Subdivision 149-C or Subdivision C of Division 20 in Part IIIA

1 document

TR 2004/7currentTR · 2004

Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities