Legislation

ITAA 1936 s 84, as distinguishing the context of paragraph 52(e) of the ITAA 1915 from section 255

ATO documents that consider ITAA 1936 s 84, as distinguishing the context of paragraph 52(e) of the ITAA 1915 from section 255

1 document

TD 2012/D6 (Withdrawn)withdrawnTD · 2012

Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship?