Legislation

ITAA 1997 s 202-60

ATO documents that consider ITAA 1997 s 202-60

4 documents

LCR 2019/5currentLCR · 2019

Base rate entities and base rate entity passive income

PCG 2018/8currentPCG · 2018

Enterprise Tax Plan: small business company tax rate change: compliance and administrative approaches for the 2015-16, 2016-17 and 2017-18 income years

LCR 2018/D7 (Finalised)replacedLCR · 2018

Base rate entities and base rate entity passive income

PCG 2017/D7 (Replaced)replacedPCG · 2017

Enterprise Tax Plan: small business over-franking in 2016-17 income year because of tax rate change