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Legislation
ATO documents that consider ITAA 1936 s 79 of the FLA 1975 which does give rise to an obligation for a private company to pay money to an associate of a shareholder, will attract the protection of section 109J
2 documents
Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)
Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)