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Legislation
ATO documents that consider ITAA 1936 s EB The Commissioner should confirm by way of Determination, (in either the finalised version of this draft Determination or in another separate future draft Determination), that an analogous approach to that which has been adopted in this draft Determination will also be adopted in relation to the determination of a deemed payment or loan under the recently introduced provisions under subsection 109XH(1) of Subdivision EB
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