ITAA 1936 s 51AD(8)

Income tax: where subsection 51AD(8) of the Income Tax Assessment Act 1936 applies to a company will consideration be given to the exercise of the Commissioner's discretion pursuant to subsection 51AD(9) if the assets of other companies in the group are put at risk?

Income tax: subsection 51AD(8) of the Income Tax Assessment Act 1936 specifies that section 51AD does not apply to property unless the whole or a predominant part of the cost of acquisition or construction of the property is financed directly or indirectly by non-recourse debt or debts: What is the meaning of 'predominant' in that context?

Income tax: can the Commissioner provide examples of circumstances in a company group structure where the acquisition of property is regarded as being indirectly financed by non-recourse debt in terms of subsection 51AD(8) of the Income Tax Assessment Act 1936?

Income tax: are the rights of a creditor in the following circumstances limited in the manner specified in subsection 51AD(8) of the Income Tax Assessment Act 1936, or capable of being so limited?

Income tax: where subsection 51AD(8) of the Income Tax Assessment Act 1936 applies to a company will consideration be given to the exercise of the Commissioner's discretion pursuant to subsection 51AD(9) if the assets of other companies in the group are put at risk?