Legislation

ITAA 1997 s 166 company has formed a belief, on reasonable grounds, under paragraph 166-275(c)

ATO documents that consider ITAA 1997 s 166 company has formed a belief, on reasonable grounds, under paragraph 166-275(c)

1 document

ATO ID 2008/14currentATO ID · 2008

Company Tax Losses: 'no detriment' exception to concessional tracing rules - can an eligible Division 166 company form a belief on reasonable grounds by applying the former concessional tracing rules