ITAA 1936 s of this Product Ruling including the Assumptions (see paragraphs 19 to 20 of this Ruling), it is accepted that the scheme is an ordinary commercial transaction and that Part IVA
ATO documents that consider ITAA 1936 s of this Product Ruling including the Assumptions (see paragraphs 19 to 20 of this Ruling), it is accepted that the scheme is an ordinary commercial transaction and that Part IVA