Legislation

ITAA 1997 s 240-15 provides that Division 240 applies for the purposes

ATO documents that consider ITAA 1997 s 240-15 provides that Division 240 applies for the purposes

2 documents

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40