Legislation

ITAA 1936 s 500 was part of the Foreign Investment Fund rules contained in Part XI

ATO documents that consider ITAA 1936 s 500 was part of the Foreign Investment Fund rules contained in Part XI

1 document

Income tax: foreign income (foreign investment funds) - does the phrase 'assets for use in eligible activities' in section 500 of the Income Tax Assessment Act 1936 (ITAA) include assets held for use in eligible activities?