ITAA 1997 s 284-E of Schedule 1 to the TAA 1953 sets out the record keeping requirements relating to the application of Subdivisions 815-B and 815-C
ATO documents that consider ITAA 1997 s 284-E of Schedule 1 to the TAA 1953 sets out the record keeping requirements relating to the application of Subdivisions 815-B and 815-C