Legislation

ITAA 1936 s 951A of the Internal Revenue Code of 1986 (Internal Revenue Code) of the United States of America (US) is not a provision of a law of a foreign country that corresponds to sections 456 or 457

ATO documents that consider ITAA 1936 s 951A of the Internal Revenue Code of 1986 (Internal Revenue Code) of the United States of America (US) is not a provision of a law of a foreign country that corresponds to sections 456 or 457

1 document

TD 2022/9currentTD · 2022

Income tax: is section 951A of the US Internal Revenue Code a provision of a law of a foreign country that corresponds to sections 456 or 457 of the Income Tax Assessment Act 1936 for the purpose of subsection 832-130(5) of the Income Tax Assessment Act 1997 ?