Legislation

ITAA 1997 s 10B and 10BA to assessable income must be read in conjunction with Division 6

ATO documents that consider ITAA 1997 s 10B and 10BA to assessable income must be read in conjunction with Division 6

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?