Legislation

ITAA 1936 s IVA to apply, there must be an evaluation of all the relevant scheme facts in the context of paragraph 177D(b)

ATO documents that consider ITAA 1936 s IVA to apply, there must be an evaluation of all the relevant scheme facts in the context of paragraph 177D(b)

1 document

TR 2001/D7 (Finalised)replacedTR · 2001

Income tax: Australian films - Division 10B tax concessions