128R
CurrentInformal arrangements
Volume 3Part III, Division 10E to Part VA, Division 8 (sections 124ZM to 204)
Part IIILiability to taxation
Division 11ADividends, interest and royalties paid to non‑residents and to certain other persons
Subdivision AGeneral
128R Informal arrangements
For the purposes of this Division, the Commissioner may have regard to arrangements, understandings and practices not having legal force in the same manner as if they had legal force.
This Act’s bill:Second reading speech
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