Legislation

ITAA 1997 s 230-45(1)(a) and (b)

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

1 document

ATO ID 2009/142currentATO ID · 2009

Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997