Legislation

ITAA 1936 s 16E following the assignment of the loan principal by Aerial to Ordinary and Heavy will be the issuer of that qualifying security for the purposes of Division 16E

ATO documents that consider ITAA 1936 s 16E following the assignment of the loan principal by Aerial to Ordinary and Heavy will be the issuer of that qualifying security for the purposes of Division 16E

1 document

TD 2004/D46 (Finalised)replacedTD · 2004

Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where the principal of an intra-group loan is assigned by a member of the group to a non-member?