Legislation

ITAA 1936 s 6 that Spark Trust is not deemed not to be a public unit trust under subsections 102G(3) or (6)

ATO documents that consider ITAA 1936 s 6 that Spark Trust is not deemed not to be a public unit trust under subsections 102G(3) or (6)

1 document

Income tax: restructure of Spark Infrastructure