Legislation

ITAA 1997 s 15-15 does not apply if the profit is assessable as ordinary income under section 6-5

ATO documents that consider ITAA 1997 s 15-15 does not apply if the profit is assessable as ordinary income under section 6-5

1 document

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number