Law Companion Ruling
Non-arm's length income - expenditure incurred under a non-arm's length arrangement
Notice of Withdrawal
1. The withdrawal of this draft Ruling is a result of the Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018 having lapsed when the 45th Parliament was prorogued and the House of Representatives was dissolved on 11 April 2019.
Commissioner of Taxation
15 May 2019
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