Legislation

ITAA 1936 s 215-10 was enacted in 2002 (originally inserted as section 160APAAAA

ATO documents that consider ITAA 1936 s 215-10 was enacted in 2002 (originally inserted as section 160APAAAA

1 document

TD 2009/D2 (Finalised)replacedTD · 2009

Income tax: when is a non-share equity interest 'issued at or through a permanent establishment' for the purposes of paragraph 215-10(1)(c) of the Income Tax Assessment Act 1997?