Legislation

ITAA 1936 s 4(2) of the Agreements Act states that the Agreements Act has effect notwithstanding anything inconsistent with the provisions in the Act, other than section 160AO and Part IVA

ATO documents that consider ITAA 1936 s 4(2) of the Agreements Act states that the Agreements Act has effect notwithstanding anything inconsistent with the provisions in the Act, other than section 160AO and Part IVA

1 document

TD 2007/D20 (Withdrawn)withdrawnTD · 2007

Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997 can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees?