ITAA 1936 s 177DA

Section 177DA of the Income Tax Assessment Act 1936 : schemes that limit a taxable presence in Australia

Diverted profits tax

OECD hybrid mismatch rules - targeted integrity rule

Diverted profits tax

Compendium

Part IVA of the Income Tax Assessment Act 1936 and restructures of hybrid mismatch arrangements

Application of General Anti-Avoidance Rules

Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties

Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 - meaning of 'directly in connection with'

Compendium

Diverted profits tax

OECD hybrid mismatch rules - targeted integrity rule

Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties

Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 - meaning of 'directly in connection with'