407 | s99B ITAA 1936
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Description
s99B ITAA 1936 is about foreign trusts paying accumulated income to Australian resident beneficiaries. Take away one of these elements, and you don't have a s99B issue.
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PSI in TR 2022/3 - steps 7 to 9 is about the employees test, business premises test as well as ATO PSI Determinations and of course the special agent rules.
Published 05/26/24