Legislation

ITAA 1997 s 42-355 of the Income Tax (Transitional Provisions) Act 1997 ) (IT(TP)A 1997) ensures that a pool created under the ITAA 1936 continues for the 1997-98 and later income years as if it had been created under the former section 42-355

ATO documents that consider ITAA 1997 s 42-355 of the Income Tax (Transitional Provisions) Act 1997 ) (IT(TP)A 1997) ensures that a pool created under the ITAA 1936 continues for the 1997-98 and later income years as if it had been created under the former section 42-355