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Legislation
ATO documents that consider ITAA 1936 s 43B
5 documents
Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test
Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test