Legislation

ITAA 1997 s of forming the necessary belief, on reasonable grounds, under paragraph 166-275(c)

ATO documents that consider ITAA 1997 s of forming the necessary belief, on reasonable grounds, under paragraph 166-275(c)

1 document

ATO ID 2013/65currentATO ID · 2013

Company tax losses: whether company can disregard concessional tracing rules that apply in relation to more than one stake as part of forming the necessary belief for the purposes of the 'no detriment' rule