ITAA 1936 s 6CA

Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations

Compendium

Mischaracterised arrangements and schemes connected with foreign investment into Australian entities

Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations