Loading…
Loading…
Legislation
ATO documents that consider ITAA 1936 s 20 of Part IIIA
6 documents
Income tax: capital gains: changes in majority underlying interests in assets of public entities for Division 20 of Part IIIA of the Income Tax Assessment Act 1936
Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities
Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test
Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company
Income tax: capital gains: application of Division 20 of Part IIIA of the Income Tax Assessment Act 1936 and Division 149 of the Income Tax Assessment Act 1997 to public entities
Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test