Legislation

ITAA 1997 s 705-35(2) because there would be reductions under steps 2, 5, 6 or 7 of the table to section 705-60

ATO documents that consider ITAA 1997 s 705-35(2) because there would be reductions under steps 2, 5, 6 or 7 of the table to section 705-60

1 document

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997