Published on 30 May 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation considers:
- what are the critical factors relevant to the application of the unrelated clients and resultstests, and how should those factors be evaluated in determining the application of the tests
- when is an offer or invitation made to the “public at large or to a section of the public”
- what are “unusual circumstances” within the meaning of subdivision 87-B.
Current at 25 June 2013