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Legislation
ATO documents that consider ITAA 1936 s 21A(5)
7 documents
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Income tax and fringe benefits tax: IOOF Holdings Limited - Equity Participation Program
Income tax: provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes
Income tax: St George channel scheme - receipt of membership interests in Mallawa Irrigation Limited
Income tax: Theodore channel scheme - receipt of shares in Theodore Water Pty Ltd
Fairbairn Irrigation Network Limited - receipt of shares
Thin Capitalisation: loans from resident company to non-resident associate company