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On 20 June 2012, the ATO issued Taxation Ruling TR 2012/4 entitled "Income tax: the operation of s 230-55(4) of the ITAA 1997 in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997".

It was previously released in draft form as TR 2011/D4.

The Ruling discusses the operation of s 230-55(4) of ITAA 1997 in determining whether a number of rights and/or obligations are themselves an arrangement or are 2 or more separate arrangements for the purposes of Division 230.


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