WebUnder Division 5A of Part III of the ITAA 1936, a 'corporate limited partnership' (i.e. an LP other than a VCLP, ESVCLP, AFOF, VCMP or certain LPs formed before 19 August 1992) is treated (under s 94J) as if it were a company for the purposes of the 'income tax law', which is defined in s 94B to mean the ITAA, any Act that imposes any tax payable under the … Web• section 26BB of the Income Tax Assessment Act 1936 (ITAA 1936) • subsection 44(1) of the ITAA 1936 • section 45 of the ITAA 1936 • section 45A of the ITA A 1936 • section …
Class Ruling - CommBank
WebSection 260 was the initial general anti-avoidance provision in the act, present from its inception in 1936 and operative until 27 May 1981. The section held any contract altering … WebWhere the retained cost base asset is a qualifying security within the meaning of Division 16E of Part III of the ITAA 1936, it receives a tax neutral transfer value in accordance with subsections 705-25 (3) and 705-30 (2) of the ITAA 1997. Policy objective 14. poverty app
INCOME TAX ASSESSMENT ACT 1936 - SECT 26AF Assessable …
Websubsection 26BB(1) of the ITAA 1936. 25. Section 26BB of the ITAA 1936 will not apply to include any gain on the disposal or redemption of an ANZ Capital Note 6 in your … Websubsection 26BB(1) of the ITAA 1936. 25. Section 26BB of the ITAA 1936 will not apply to include any gain on the disposal or Redemption of an ANZ Capital Note 8 in your assessable income. 26. Section 70B of the ITAA 1936 will not apply to allow any loss on the disposal or Redemption of an ANZ Capital Note 8 as a deduction to you. poverty animation