Legislation

ITAA 1936 s 6CA(2) deems natural resource income to be attributable to sources in Australia for the purposes of Divisions 5 and 6 of Part III

ATO documents that consider ITAA 1936 s 6CA(2) deems natural resource income to be attributable to sources in Australia for the purposes of Divisions 5 and 6 of Part III

1 document

TR 2020/5currentTR · 2020

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