Legislation

ITAA 1997 s 103-20 with a similar translation rule in table item 5 of subsection 960-50(6)

ATO documents that consider ITAA 1997 s 103-20 with a similar translation rule in table item 5 of subsection 960-50(6)

1 document

TD 1999/37currentTD · 1999

Income tax: does section 103-20 of the Income Tax Assessment Act 1997 apply in determining the capital gain or loss content of attributable income of a controlled foreign company?