Skip to main content
BR Pub 03/05
14 Aug 2003
Applies on 1 July 2003 to 30 June 2008

Associated persons test - timing in relation to gross income derived from the sale or other disposition of land

Ruling Pub 03/05 discusses the timing of the associated persons test for gross income derived from sale or other dispositions of land. Applies July 2003-June 2008.

Current status
No reissue - see statement TIB 20:8:25