Legislation

ITAA 1936 s 177D(b) 96 (i) The manner in which the scheme was entered into or carried out 96 (ii) The form and substance of the scheme 98 (iii) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 102 (iv) The result in relation to the operation

ATO documents that consider ITAA 1936 s 177D(b) 96 (i) The manner in which the scheme was entered into or carried out 96 (ii) The form and substance of the scheme 98 (iii) The time at which the scheme was entered into and the length of the period during which the scheme was carried out 102 (iv) The result in relation to the operation

2 documents

TR 2005/19currentTR · 2005

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

TR 2005/D8 (Finalised)replacedTR · 2005

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936