Legislation

ITAA 1936 s 83A-5(2) and section 83A-10 of the IT(TP)A 1997 together, and having regard to the scheme of former Division 13A, Division 13A continues to operate to allow taxpayers to make elections in their income tax returns for the 2008-2009 income year and to request late elections under former section 139E

ATO documents that consider ITAA 1936 s 83A-5(2) and section 83A-10 of the IT(TP)A 1997 together, and having regard to the scheme of former Division 13A, Division 13A continues to operate to allow taxpayers to make elections in their income tax returns for the 2008-2009 income year and to request late elections under former section 139E