Legislation

ITAA 1936 s 2005 and it discloses an amount of tax losses deducted at label R of item 7 of its company income tax return for the 2004-05 income year, it is at this point that the company notifies the Commissioner, in the approved form, that it had a tax loss in an earlier nil year that is carried forward to the 2004-05 income year for the purposes of item 4 of the table in subsection 171A(1)

ATO documents that consider ITAA 1936 s 2005 and it discloses an amount of tax losses deducted at label R of item 7 of its company income tax return for the 2004-05 income year, it is at this point that the company notifies the Commissioner, in the approved form, that it had a tax loss in an earlier nil year that is carried forward to the 2004-05 income year for the purposes of item 4 of the table in subsection 171A(1)

1 document

ATO ID 2012/57currentATO ID · 2012

Assessments for the 2003-04 and earlier nil years: notifying the Commissioner in the approved form for the purposes of item 4 of the table in subsection 171A(1) of the Income Tax Assessment Act 1936