Legislation

ITAA 1997 s 284-E sets out the documentation required to be created contemporaneously and maintained by an entity to manage its risk exposure and provides an opportunity for an entity to support its position in applying Subdivisions 815-B or 815-C

ATO documents that consider ITAA 1997 s 284-E sets out the documentation required to be created contemporaneously and maintained by an entity to manage its risk exposure and provides an opportunity for an entity to support its position in applying Subdivisions 815-B or 815-C