S63
Issued
24 Apr 2020
Published
30 Apr 2020

Spreading of income and expenditure under an agreement for the sale and purchase of assets

This determination prescribes the method for spreading payments made under an agreement between the Vendor and the Purchaser dated 2 December 2019 for the sale and purchase of assets.

Tax Information Bulletin Vol 32 No 5 June 2020

Tax Administration Act 1994: s 90AC(1)(bb)
Income Tax Act 2007: subpart EW (financial arrangements rules)