Legislation

ITAA 1936 s 5-5(4) is part of the rewrite of section 204

ATO documents that consider ITAA 1936 s 5-5(4) is part of the rewrite of section 204

1 document

TD 2012/D1 (Finalised)replacedTD · 2012

Income tax: when is income tax of a private company a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?