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Legislation
ATO documents that consider ITAA 1936 s of this Ruling including the Assumptions (see paragraphs 17 to 21 of this Ruling), it is accepted that the scheme is an ordinary commercial transaction and that Part IVA
2 documents
Income tax: tax consequences of investment in units in the Westpac Enhance Trust issued on or before 30 June 2014 - limited recourse borrowings
Income tax: tax consequences of investment in units in the Westpac Enhance Trust issued on or before 30 June 2014 - full recourse borrowings