Legislation

ITAA 1936 s 57 of this Ruling does not apply, the Participant will not be a qualified person, as the Participant does not have a vested and indefeasible interest in the corpus of the ERT under former section 160APHL

ATO documents that consider ITAA 1936 s 57 of this Ruling does not apply, the Participant will not be a qualified person, as the Participant does not have a vested and indefeasible interest in the corpus of the ERT under former section 160APHL