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Legislation
ATO documents that consider ITAA 1997 s 721-15(3)
3 documents
Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed clearing and settlement facility
Consolidation: tax sharing agreement - the head company's due time for a group liability following an amendment to a nil assessment
Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed CS facility