ITAA 1997 s 230-55(4)

Non-concessional MIT income

Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997.

Compendium

Income tax: royalties - character of payments in respect of software and intellectual property rights

Taxation of financial arrangements: identification of arrangement - facility agreement

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

Taxation of financial arrangements: identification of an arrangement - facility agreement - single arrangements

Taxation of financial arrangements: is a deposit a guarantee or indemnity subject to section 230-460

Non-concessional MIT income

Income tax: the operation of subsection 230-55(4) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the Income Tax Assessment Act 1997

Taxation of Financial Arrangements: identification of arrangement - facility agreement