Legislation

TAA 1953 s 768-915 23 Relying on this Determination This publication (excluding appendix) is a public ruling for the purposes

ATO documents that consider TAA 1953 s 768-915 23 Relying on this Determination This publication (excluding appendix) is a public ruling for the purposes

1 document

TD 2022/13currentTD · 2022

Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign-resident (or temporary-resident) beneficiary of a resident non-fixed trust has because of subsection 115-215(3)?