Legislation

ITAA 1936 s 177D ( b ) 125 ( i ) The manner in which the scheme was entered into or carried out 125 ( ii ) The form and substance of the scheme 126 ( iii ) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 128 ( iv ) The result in relation to the operation

ATO documents that consider ITAA 1936 s 177D ( b ) 125 ( i ) The manner in which the scheme was entered into or carried out 125 ( ii ) The form and substance of the scheme 126 ( iii ) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 128 ( iv ) The result in relation to the operation

1 document

TR 2002/13currentTR · 2002

Income tax: Australian films - Division 10B - tax avoidance schemes