Legislation

ITAA 1936 s 51AD, effective control of the use of the property by the exempt entity was not established for the purposes of Division 16D

ATO documents that consider ITAA 1936 s 51AD, effective control of the use of the property by the exempt entity was not established for the purposes of Division 16D

1 document

ATO ID 2002/932currentATO ID · 2002

Anti-avoidance provisions: control by an exempt end-user of the use of property owned by the taxpayer for the purposes of Division 16D