Skip to main content
shopping_cart

Your shopping cart is empty

25 Aug 11 TOFA arrangements - TR 2011/D4

On 24 August 2011, the ATO released draft Taxation Ruling TR 2011/D4 for public comment by 7 October 2011. Its full title is "Income tax: the operation of s 230-55(4) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of ITAA1997".

The draft Ruling discusses the operation of s 230-55(4) 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.

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To