Legislation

ITAA 1997 s 855-25(2)(a) and subsection 960-190(2)

ATO documents that consider ITAA 1997 s 855-25(2)(a) and subsection 960-190(2)

1 document

ATO ID 2010/88currentATO ID · 2010

Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company