Legislation

ITAA 1997 s 7A in respect of the UPE (section 6-25

ATO documents that consider ITAA 1997 s 7A in respect of the UPE (section 6-25

1 document

TD 2015/20currentTD · 2015

Income tax: Division 7A: is a release by a private company of its unpaid present entitlement a 'payment' within the meaning of Division 7A of Part III of the Income Tax Assessment Act 1936?