Legislation

ITAA 1997 s 392-80(1)of the ITAA 1997, the Method statement refers to deductible amounts (or parts of amounts) that continue to be able to be claimed in the process of calculating taxable income under section 4-15

ATO documents that consider ITAA 1997 s 392-80(1)of the ITAA 1997, the Method statement refers to deductible amounts (or parts of amounts) that continue to be able to be claimed in the process of calculating taxable income under section 4-15

1 document

ATO ID 2003/961 (Withdrawn)withdrawnATO ID · 2003

Non Commercial Losses: loss deferral rule - long-term averaging of primary producers' tax liability