Legislation

ITAA 1936 s 768-5(1)(b) and 768-5(2)(d), sections 960-185 and 960-190, and section 350

ATO documents that consider ITAA 1936 s 768-5(1)(b) and 768-5(2)(d), sections 960-185 and 960-190, and section 350

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