Legislation

ITAA 1936 s 974-120, section 128AAA and subsection 128B(1)

ATO documents that consider ITAA 1936 s 974-120, section 128AAA and subsection 128B(1)

1 document

TD 2018/D6 (Finalised)replacedTD · 2018

Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997 ?