Legislation

ITAA 1997 s 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a)

ATO documents that consider ITAA 1997 s 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a)

1 document

TD 2013/D8 (Finalised)replacedTD · 2013

Income tax: can a financial report prepared by an entity in accordance with those accounting standards it is required to apply, but not in accordance with other relevant accounting principles, satisfy paragraphs 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of the Income Tax Assessment Act 1997?