Legislation

ITAA 1936 s 37 of the draft Ruling that the effect of section 100A is to create a fictional state of affairs where the receipt of, or entitlement to, financial benefits did not arise, the ATO should confirm that the view extends to other purposes

ATO documents that consider ITAA 1936 s 37 of the draft Ruling that the effect of section 100A is to create a fictional state of affairs where the receipt of, or entitlement to, financial benefits did not arise, the ATO should confirm that the view extends to other purposes