Legislation

ITAA 1936 s 177D(b ) 112 ( i ) The manner in which the scheme was entered into or carried out 112 ( ii ) The form and substance of the scheme 113 ( iii ) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 115 ( iv ) The result in relation to the operation

ATO documents that consider ITAA 1936 s 177D(b ) 112 ( i ) The manner in which the scheme was entered into or carried out 112 ( ii ) The form and substance of the scheme 113 ( iii ) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 115 ( iv ) The result in relation to the operation

1 document

TR 2002/19currentTR · 2002

Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes