ITAA 1997 s 230-120

TR 2016/2currentTR · 2016

Income tax: taxation of financial arrangements - how section 230-120 of the Income Tax Assessment Act 1997 applies to the taxation of swaps under the accrual/realisation rules in Subdivision 230-B of that Act

TR 2016/2ECcurrentTR · 2016

Compendium

TR 2015/D3 (Finalised)replacedTR · 2015

Income tax: taxation of financial arrangements - how section 230-120 of the Income Tax Assessment Act 1997 applies to the taxation of swaps under the accrual/realisation rules in Subdivision 230-B of that Act