ITAA 1936 s of the scheme did so for a purpose (other than an incidental purpose) of enabling the relevant taxpayer (TTG shareholders) to obtain a tax benefit (as defined in subsection 45B(9)
ATO documents that consider ITAA 1936 s of the scheme did so for a purpose (other than an incidental purpose) of enabling the relevant taxpayer (TTG shareholders) to obtain a tax benefit (as defined in subsection 45B(9)