ITAA 1936 s of this Ruling including the Assumptions (see paragraphs 18 to 32 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 Ruling including the Assumptions (see paragraphs 18 to 32 of this Ruling), it is accepted that the scheme is an ordinary commercial transaction and that Part IVA