Legislation

ITAA 1936 s 275-615 does not of itself result in the MIT being taken to have carried on a trading business for the purposes of section 102M

ATO documents that consider ITAA 1936 s 275-615 does not of itself result in the MIT being taken to have carried on a trading business for the purposes of section 102M

1 document

LCR 2015/15currentLCR · 2015

Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997