Legislation

ITAA 1936 s 456 and section 457

ATO documents that consider ITAA 1936 s 456 and section 457

2 documents

TR 2009/6currentTR · 2009

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

TR 2009/D1 (Finalised)replacedTR · 2009

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities