ITAA 1997 s 705-35(2) is on the basis that a DTA such as an entitlement to a deduction for which there is a reduction under steps 2, 5, 6 or 7 in the table to section 705-60
ATO documents that consider ITAA 1997 s 705-35(2) is on the basis that a DTA such as an entitlement to a deduction for which there is a reduction under steps 2, 5, 6 or 7 in the table to section 705-60