Legislation

ITAA 1997 s 9 and 10 of this ruling would be equally applicable to property settlement proceedings of the kind described in subsection 126-5(1)

ATO documents that consider ITAA 1997 s 9 and 10 of this ruling would be equally applicable to property settlement proceedings of the kind described in subsection 126-5(1)

1 document

TR 2014/5currentTR · 2014

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)