Legislation

ITAA 1997 s of the bank itself) (c) the internal derivative is difficult to justify based on the functional profile of the bank (for example, neither location manages that particular risk) (d) the internal derivative results in tax treatment that is inconsistent with the functional profile of the bank (for example, as a result of the application of the hedging financial arrangement method to gains under the TOFA provisions in Division 230

ATO documents that consider ITAA 1997 s of the bank itself) (c) the internal derivative is difficult to justify based on the functional profile of the bank (for example, neither location manages that particular risk) (d) the internal derivative results in tax treatment that is inconsistent with the functional profile of the bank (for example, as a result of the application of the hedging financial arrangement method to gains under the TOFA provisions in Division 230