RDRM33470 - Remittance Basis: Identifying Remittances: Condition D: Connected operation - disregard of certain remittances
There are some situations in which a relevant person바카라 사이트™s enjoyment of property, service or an associated benefit is disregarded for the purposes of Condition D (section 809O(6) ITA 2007).
This applies where:
- the property of the person identified by Condition D, or the service, is enjoyed virtually to the entire exclusion of all relevant persons, so any enjoyment by a relevant person is incidental (section 8090(6)(a))
- enjoyment of a benefit by a relevant person is both negligible and the benefit is also enjoyed by non-relevant persons (section 809O(6)(aa))
- full consideration, in money or money바카라 사이트™s worth, is given by a relevant person for the enjoyment (section 8090(6)(b)) - broadly, 바카라 사이트˜full consideration바카라 사이트™ in this context is the amount of consideration that would be expected to be paid in a similar transaction for the enjoyment, if it was a 바카라 사이트˜bargain at arm바카라 사이트™s length바카라 사이트™
- the property or service is enjoyed by a relevant person in the same manner and on the same terms as it may be enjoyed by the general public or a section of the general public (section 809O(6)(c))