Legislation

ITAA 1936 s 6(4), 6BA(5) and section 94L

ATO documents that consider ITAA 1936 s 6(4), 6BA(5) and section 94L

2 documents

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test