Legislation

ITAA 1997 s 165-12(7) that is a minor amendment to the provisions providing useful interpretation with reference to direct interest and indirect equity interest by making them defined terms under section 995

ATO documents that consider ITAA 1997 s 165-12(7) that is a minor amendment to the provisions providing useful interpretation with reference to direct interest and indirect equity interest by making them defined terms under section 995

1 document

ATO ID 2003/697currentATO ID · 2003

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