Legislation

ITAA 1997 s 292 of the Corporations Act 2001 do not apply is not an entity that comes within item 1 of the table in subsection 960-60(1)

ATO documents that consider ITAA 1997 s 292 of the Corporations Act 2001 do not apply is not an entity that comes within item 1 of the table in subsection 960-60(1)

2 documents

TD 2006/8currentTD · 2006

Income tax: can a 'small proprietary company', not required to prepare reports under section 292 of the Corporations Act 2001 , make a choice to use the 'applicable functional currency' under item 1 of the table in subsection 960-60(1) of the Income Tax Assessment Act 1997 ?

TD 2005/D36 (Finalised)replacedTD · 2005

Income tax: can a 'small proprietary company', not required to prepare reports under section 292 of the Corporations Act 2001, make a choice to use the 'applicable functional currency' under item 1 in the table in subsection 960-60(1) of the Income Tax Assessment Act 1997?