Legislation

ITAA 1997 s 31(5) of the Act had been repealed and substituted with subsection 70-70(2)

ATO documents that consider ITAA 1997 s 31(5) of the Act had been repealed and substituted with subsection 70-70(2)

1 document

Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under section 521 of the Income Tax Assessment Act 1936 ('the Act')?