Legislation

ITAA 1997 s 974-160(1)

ATO documents that consider ITAA 1997 s 974-160(1)

4 documents

ATO ID 2003/1040currentATO ID · 2003

Debt/Equity: whether short term trade finance gives rise to debt interest under Division 974

ATO ID 2003/870currentATO ID · 2003

Debt/Equity Borderline: characterisation of related schemes

ATO ID 2006/273currentATO ID · 2006

Division 974: application of the debt test to Certificates of Deposit

ATO ID 2009/142currentATO ID · 2009

Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997