Legislation

ITAA 1936 s 245-110 of Schedule 2C to the ITAA 1936 specifies that the term includes tax losses (at item 1) and foreign losses under subsection 160AFD(2)

ATO documents that consider ITAA 1936 s 245-110 of Schedule 2C to the ITAA 1936 specifies that the term includes tax losses (at item 1) and foreign losses under subsection 160AFD(2)

1 document

ATO ID 2003/274 (Withdrawn)withdrawnATO ID · 2003

Commercial debt forgiveness: applying total net forgiven amount - deductible revenue losses