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Legislation
ATO documents that consider ITAA 1997 s 820-39(3)
6 documents
Goods and services tax: reduced credit acquisitions
Goods and services tax: assignment of payment streams including under a typical securitisation arrangement
Goods and services tax: assignment of payment streams including under a typical securitisation arrangement
Income tax: does subsection 820-39(3) of the Income Tax Assessment Act 1997 only apply to special purpose entities that have been established for the purpose of carrying on securitisation activity?
Withdrawal - Income tax: does subsection 820-39(3) of the Income Tax Assessment Act 1997 only apply to special purpose entities that have been established for the purpose of carrying on securitisation activity?
Thin Capitalisation: exemption - certain special purpose entities