Legislation

ITAA 1936 s 235 - look-through treatment for instalment trusts 45 Parts 3-1 and 3-3 - application of capital gains tax provisions to the Put Option, Collar and Underlying Securities 48 Division 230 - taxation of financial arrangements 57 Assessability of dividends applied against Loans 58 Division 770 - foreign income tax offsets 59 Part IVA

ATO documents that consider ITAA 1936 s 235 - look-through treatment for instalment trusts 45 Parts 3-1 and 3-3 - application of capital gains tax provisions to the Put Option, Collar and Underlying Securities 48 Division 230 - taxation of financial arrangements 57 Assessability of dividends applied against Loans 58 Division 770 - foreign income tax offsets 59 Part IVA