Legislation

ITAA 1936 s 23AH(2) are satisfied and subsection 23AH(5) does not apply to exclude such amounts of foreign income from the operation of subsection 23AH(2)

ATO documents that consider ITAA 1936 s 23AH(2) are satisfied and subsection 23AH(5) does not apply to exclude such amounts of foreign income from the operation of subsection 23AH(2)

1 document

ATO ID 2005/307currentATO ID · 2005

Non-assessable non-exempt income: periodic payments received under a swap arrangement