Legislation

ITAA 1997 s 974-25(1)(b) and subparagraphs 974-25(1)(c)(i), 974-25(1)(c)(ii) and 974-25(1)(c)(iii)

ATO documents that consider ITAA 1997 s 974-25(1)(b) and subparagraphs 974-25(1)(c)(i), 974-25(1)(c)(ii) and 974-25(1)(c)(iii)

1 document

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