Legislation

ITAA 1936 s 177D(b) 36 ( i ) The manner in which the scheme was entered into or carried out 36 ( ii ) The form and substance of the scheme 37 ( iii ) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 39 ( iv ) The result in relation to the operation

ATO documents that consider ITAA 1936 s 177D(b) 36 ( i ) The manner in which the scheme was entered into or carried out 36 ( ii ) The form and substance of the scheme 37 ( iii ) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 39 ( iv ) The result in relation to the operation