Legislation

ITAA 1936 s 25-90 for costs incurred in deriving non-assessable non-exempt dividends under section 23AJ

ATO documents that consider ITAA 1936 s 25-90 for costs incurred in deriving non-assessable non-exempt dividends under section 23AJ

1 document

Contrived cross-border arrangements that seek to generate debt deductions for non-assessable non-exempt income