Legislation

ITAA 1997 s 10D and sections 124ZH and 124ZG of the Act which express the same ideas as Division 43

ATO documents that consider ITAA 1997 s 10D and sections 124ZH and 124ZG of the Act which express the same ideas as Division 43

1 document

TD 98/D5 (Finalised)replacedTD

Income tax: are deductions under Division 10D of the Income Tax Assessment Act 1936 ('the Act') excluded by subsection 82(2) in calculating any assessable profit or deductible loss from the sale of any property?