Legislation

ITAA 1997 s 230-45(1) and 230-50(1)

ATO documents that consider ITAA 1997 s 230-45(1) and 230-50(1)

3 documents

TD 2011/12currentTD · 2011

Income tax: where an equity interest is a financial arrangement which satisfies both subsections 230-45(1) and 230-50(1) of the Income Tax Assessment Act 1997, which provision applies?

TD 2011/12ECcurrentTD · 2011

Compendium

TD 2010/D3 (Finalised)replacedTD · 2010

Income tax: where an equity interest is a financial arrangement which satisfies both subsections 230-45(1) and 230-50(1) of the Income Tax Assessment Act 1997, which provision applies?