Legislation

ITAA 1997 s 245

ATO documents that consider ITAA 1997 s 245

4 documents

TD 2019/8currentTD · 2019

Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?

ATO ID 2005/344currentATO ID · 2005

Income Tax: Consolidation: Single entity rule and commercial debt forgiveness

ATO ID 2014/33currentATO ID · 2014

Commercial debt forgiveness: gross forgiven amount

ATO ID 2003/582 (Withdrawn)withdrawnATO ID · 2003

Commercial debt forgiveness - can a trustee forgive a debt for reasons of natural love and affection?