Legislation

ITAA 1936 s 521

ATO documents that consider ITAA 1936 s 521

4 documents

Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under section 521 of the Income Tax Assessment Act 1936 ('the Act')?

TD 94/D25 (Withdrawn)withdrawnTD

Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under section 521 of the Income Tax Assessment Act 1936 (the 'Act') ?

TD 96/39WwithdrawnTD

Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under section 521 of the Income Tax Assessment Act 1936 ('the Act')?

TR 94/9WwithdrawnTR

Income tax: income from the sale of tobacco leaf