Legislation

ITAA 1936 s 47A forms part of the accruals regime (predominantly contained in Part X

ATO documents that consider ITAA 1936 s 47A forms part of the accruals regime (predominantly contained in Part X

2 documents

TR 2002/2currentTR · 2002

Income tax: meaning of 'Arm's Length' for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions

TR 2001/D8 (Finalised)replacedTR · 2001

Income tax: meaning of 'Arm's Length' for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions