Legislation

ITAA 1997 s 6(1)) or the Income Tax Assessment Act 1997 (ITAA 1997) (section 995-1

ATO documents that consider ITAA 1997 s 6(1)) or the Income Tax Assessment Act 1997 (ITAA 1997) (section 995-1

1 document

Deemed Dividend: debtors included in distributable surplus where private company accounts on a cash basis