Remittance of income and gains: transfers from mixed funds (ss 809Q-809S)

Contents

Section 809Q – Sections 809L and 809P: transfers from mixed funds [ITA 2007 s 809Q] Section commentary
Section 809R – Section 809Q: composition of mixed fund [ITA 2007 s 809R] Section commentary
Section 809RZZA – Annualised basis for mixed funds containing TRF capital [ITA 2007 s 809RZZA] Section commentary
Section 809RZA – Transfers into TRF capital account [ITA 2007 s 809RZA] Section commentary
Section 809RZB – TRF capital account [ITA 2007 s 809RZB] Section commentary
Section 809RZC – Breaches of the TRF deposit rule [ITA 2007 s 809RZC] Section commentary
Section 809RZD – Effect where 30-day deadline is met [ITA 2007 s 809RZC] Section commentary
Section 809RA – Special mixed fund rules for certain employment cases [ITA 2007 s 809RA] Section commentary
Section 809RB – Qualifying accounts [ITA 2007 s 809RB] Section commentary
Section 809RC – Breaches of the deposit rule [ITA 2007 s 809RC] Section commentary
Section 809RD – Effect where 30-day deadline is met [ITA 2007 s 809RD] Section commentary
Section 809S – Section 809Q: anti-avoidance [ITA 2007 s 809S] Section commentary

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