Legislation

ITAA 1936 s 770 effectively replicate the rules in former Division 18 of Part III

ATO documents that consider ITAA 1936 s 770 effectively replicate the rules in former Division 18 of Part III

1 document

TR 2009/6currentTR · 2009

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities