Legislation

ITAA 1936 s of the assigned amount would ordinarily be characterised as interest for the purposes of Division 16E

ATO documents that consider ITAA 1936 s of the assigned amount would ordinarily be characterised as interest for the purposes of Division 16E

1 document

TD 2004/D47 (Finalised)replacedTD · 2004

Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where an intra-group income stream is assigned by a member of the group to a non-member?