ITAA 1936 s 273(2) is in the same terms as former subsections 23FC(2) - (5) and the earlier provisions of former subsections 23F(16) - (18)
ATO documents that consider ITAA 1936 s 273(2) is in the same terms as former subsections 23FC(2) - (5) and the earlier provisions of former subsections 23F(16) - (18)