Legislation

ITAA 1936 s 79D into the ITAA 1936 provided an example that included a reference to apportioning depreciation deductions otherwise then allowable under section 54

ATO documents that consider ITAA 1936 s 79D into the ITAA 1936 provided an example that included a reference to apportioning depreciation deductions otherwise then allowable under section 54

1 document

TD 2004/D7 (Finalised)replacedTD · 2004

Income tax: can section 79D of the Income Tax Assessment Act 1936 operate to limit deductions available under Division 10B or Division 10BA of Part III of the Income Tax Assessment Act 1936?