Legislation

ITAA 1936 s of the scheme has been entered into or carried out in a particular way to obtain a tax benefit in connection with the scheme, having regard to the factors set out in subsection 177D(2)

ATO documents that consider ITAA 1936 s of the scheme has been entered into or carried out in a particular way to obtain a tax benefit in connection with the scheme, having regard to the factors set out in subsection 177D(2)