Legislation

ITAA 1936 s 230 purposes, then the gain on disposal will be NANE income under paragraph 230-30(1)(b) (to the extent that sections 128D and 128AA

ATO documents that consider ITAA 1936 s 230 purposes, then the gain on disposal will be NANE income under paragraph 230-30(1)(b) (to the extent that sections 128D and 128AA

1 document

TR 2012/3currentTR · 2012

Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income