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ITAA 1997 s 16(i) of this Guideline with respect to an LRBA can also be assured that the Commissioner will not apply compliance resources to determine whether paragraphs 295-550(1)(b) or (c), or paragraphs 295-550(5)(b) or (c),

ATO documents that consider ITAA 1997 s 16(i) of this Guideline with respect to an LRBA can also be assured that the Commissioner will not apply compliance resources to determine whether paragraphs 295-550(1)(b) or (c), or paragraphs 295-550(5)(b) or (c),

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PCG 2016/5currentPCG · 2016

Income tax - arm's length terms for Limited Recourse Borrowing Arrangements established by self-managed superannuation funds