Legislation

ITAA 1936 s 177D(b) 107 (i) The manner in which the scheme was entered into or carried out 107 (ii) The form and substance of the scheme 108 (iii) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 110 (iv) The result in relation to the operation

ATO documents that consider ITAA 1936 s 177D(b) 107 (i) The manner in which the scheme was entered into or carried out 107 (ii) The form and substance of the scheme 108 (iii) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 110 (iv) The result in relation to the operation

1 document

TR 2001/D15 (Finalised)replacedTR · 2001

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