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Legislation
ATO documents that consider ITAA 1997 s 276
12 documents
Attribution Managed Investment Trusts: administrative penalties for recklessness or intentional disregard of the tax law - section 288-115
Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules
Attribution Managed Investment Trusts: dividend, interest and royalty withholding
Attribution Managed Investment Trusts: withholding in respect of 'fund payments'
Attribution Managed Investment Trusts: 'clearly defined rights'
Attribution Managed Investment Trusts: character flow through for AMITs
Attribution Managed Investment Trusts: attribution on a 'fair and reasonable' basis
Attribution Managed Investment Trusts: the rules for working out trust components - allocation of deductions
Attribution Managed Investment Trusts: trustee shortfall taxation - section 276-420
Attribution Managed Investment Trusts: 'carry-forward trust component deficit'
The corporate collective investment vehicle regime
The corporate collective investment vehicle regime