Legislation

ITAA 1936 s 17A(5) of the International Tax Agreements Act 1953 prevents section 128B

ATO documents that consider ITAA 1936 s 17A(5) of the International Tax Agreements Act 1953 prevents section 128B

2 documents

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties