Legislation

ITAA 1936 s 23 of this Ruling from the Owners Corporation in respect of a PLO Loan (by way of crediting against the levy invoice of the Participating Lot Owner or Owners, as applicable) will be included in the net income of the trust estate, and each Participating Lot Owner will be assessable under paragraph 97(1)(a)

ATO documents that consider ITAA 1936 s 23 of this Ruling from the Owners Corporation in respect of a PLO Loan (by way of crediting against the levy invoice of the Participating Lot Owner or Owners, as applicable) will be included in the net income of the trust estate, and each Participating Lot Owner will be assessable under paragraph 97(1)(a)