Legislation

ITAA 1936 s 5B of this Guideline and footnotes 1A and 1B of this Guideline regarding taxation outcomes that may arise due to the operation of section 23AH and Part X

ATO documents that consider ITAA 1936 s 5B of this Guideline and footnotes 1A and 1B of this Guideline regarding taxation outcomes that may arise due to the operation of section 23AH and Part X

1 document

PCG 2018/9currentPCG · 2018

Central management and control test of residency: identifying where a company's central management and control is located