Legislation

ITAA 1936 s 5 of this Class Ruling, that at the time that Spark RE pays interest on the Loan Notes, it will not know, nor will it have reasonable grounds to suspect, that the person receiving the interest is an associate of Spark RE within the meaning of subsection 128FA(8)

ATO documents that consider ITAA 1936 s 5 of this Class Ruling, that at the time that Spark RE pays interest on the Loan Notes, it will not know, nor will it have reasonable grounds to suspect, that the person receiving the interest is an associate of Spark RE within the meaning of subsection 128FA(8)