Legislation

ITAA 1997 s 165-12(2), 165-12(3) and 165-12(4) thereof are not satisfied, only because of the operation of section 165-165

ATO documents that consider ITAA 1997 s 165-12(2), 165-12(3) and 165-12(4) thereof are not satisfied, only because of the operation of section 165-165

1 document

ATO ID 2003/697currentATO ID · 2003

Deducting tax loss: saving rule - deduction incurred in loss year but partly accrued before loss year