Legislation

ITAA 1936 s of the scheme did so for a purpose, (other than an incidental purpose) of enabling a taxpayer to obtain a tax benefit (paragraph 45B(2)(c)

ATO documents that consider ITAA 1936 s of the scheme did so for a purpose, (other than an incidental purpose) of enabling a taxpayer to obtain a tax benefit (paragraph 45B(2)(c)

4 documents

CR 2007/13currentCR · 2007

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

CR 2011/104currentCR · 2011

Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited

CR 2014/8currentCR · 2014

Income tax: demerger of McAleese Limited by TTG Pty Ltd

CR 2014/81currentCR · 2014

Income tax: demerger of OMI Holdings Limited by Donaco International Limited