Legislation

ITAA 1936 s 17 to 24 of this Ruling) illustrates when an entity will hold the relevant rights in section 350

ATO documents that consider ITAA 1936 s 17 to 24 of this Ruling) illustrates when an entity will hold the relevant rights in section 350

1 document

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test