Legislation

ITAA 1936 s 51AD(8)(a)

ATO documents that consider ITAA 1936 s 51AD(8)(a)

4 documents

TR 2006/13currentTR · 2006

Income tax: sale and leasebacks

Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those in paragraph 51AD(8)(a) of the Income Tax Assessment Act 1936?

TR 2006/D5 (Finalised)replacedTR · 2006

Income tax: sale and leasebacks

TD 94/4WwithdrawnTD

Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those described in paragraph 51AD(8)(a) of the Income Tax Assessment Act 1936?