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Legislation
ATO documents that consider ITAA 1997 s 960-135
8 documents
Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?
Income tax: proposed Equity Return: MYOB Limited
Consolidation: Membership and Discretionary Trusts
Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?
Consolidation: MEC group - interposition of a partnership of foreign resident wholly-owned subsidiaries of a top company, between the top company and an eligible tier-1 company
Imputation: benchmark rule and non-share equity interests
Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?
Consolidation: Subsidiary member - Issue of non-debt interest preference shares to retirement village residents