Legislation

ITAA 1936 s 768-A replaces section 23AJ

ATO documents that consider ITAA 1936 s 768-A replaces section 23AJ

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