Legislation

ITAA 1936 s 230-H, gains made from a financial arrangement are included in assessable income under subsection 230-15(1) and are not (to any extent) to be included in assessable income pursuant to any other taxing provision of the Income Tax Assessment Act (subsection 230-20(4), including section 27H

ATO documents that consider ITAA 1936 s 230-H, gains made from a financial arrangement are included in assessable income under subsection 230-15(1) and are not (to any extent) to be included in assessable income pursuant to any other taxing provision of the Income Tax Assessment Act (subsection 230-20(4), including section 27H