Legislation

ITAA 1936 s 2 to 7 of this draft Determination, if it were to be concluded that had the subscription contract and the sale contract for the shares in Hold Co been entered into in Australia the profit would have had an Australian source, then a scheme that merely involves entering into contracts outside of Australia may be said to have been carried out (subject to paragraph 177D(b)

ATO documents that consider ITAA 1936 s 2 to 7 of this draft Determination, if it were to be concluded that had the subscription contract and the sale contract for the shares in Hold Co been entered into in Australia the profit would have had an Australian source, then a scheme that merely involves entering into contracts outside of Australia may be said to have been carried out (subject to paragraph 177D(b)