Legislation

ITAA 1936 s of the scheme did so for a purpose (whether or not the dominant purpose but not including an incidental purpose) of enabling a relevant taxpayer (a Holder) to obtain an imputation benefit (paragraph 177EA(3)(e)

ATO documents that consider ITAA 1936 s of the scheme did so for a purpose (whether or not the dominant purpose but not including an incidental purpose) of enabling a relevant taxpayer (a Holder) to obtain an imputation benefit (paragraph 177EA(3)(e)