Distribution exemption: Anti-avoidance legislation [INTM654000]
Contents:
- [INTM654010] Distribution exemption: Anti-avoidance legislation: outline
- [INTM654020] Distribution exemption: Anti-avoidance legislation: manipulation of controlled company rules
- [INTM654030] Distribution exemption: Anti-avoidance legislation: manipulation of controlled company rules: purpose test
- [INTM654040] Distribution exemption: Anti-avoidance legislation: quasi-preference or quasi-redeemable shares
- [INTM654050] Distribution exemption: Anti-avoidance legislation: manipulation of portfolio holdings rule
- [INTM654060] Distribution exemption: Anti-avoidance legislation: loan relationships schemes
- [INTM654070] Distribution exemption: Anti-avoidance legislation: deductions schemes
- [INTM654080] Distribution exemption: Anti-avoidance legislation: payments for distributions
- [INTM654090] Distribution exemption: Anti-avoidance legislation: payments not at arm's length
- [INTM654100] Distribution exemption: Anti-avoidance legislation: diversion of trade income
