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Legislation
ATO documents that consider ITAA 1936 s 80E
3 documents
Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132
Income tax: the operation of section 80E, section 50D, section 63C and section 80F
Income tax: can a company satisfy the requirements of section 80A or section 80E of the Income Tax Assessment Act 1936 if 50% or more of its shares are held by the trustee(s) of a discretionary trust(s)?