Legislation

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

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

1 document

TD 2019/D12 (Finalised)replacedTD · 2019

Income tax: is section 951A of the US Internal Revenue Code a provision of a law of a foreign country that corresponds to section 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 ?