Legislation

ITAA 1936 s 82SA

ATO documents that consider ITAA 1936 s 82SA

3 documents

Income tax: must a loan which is evidenced, acknowledged or created by a convertible note have a specified maturity date for the note to come within section 82SA of the Income Tax Assessment Act 1936?

ATO ID 2001/321currentATO ID · 2001

Convertible Note

ATO ID 2003/540 (Withdrawn)withdrawnATO ID · 2003

Commercial Debt Forgiveness - whether section 82SA of the Income Tax Assessment 1936 is an exception provision