Legislation

ITAA 1997 s 707-328(4) of the Income Tax (Transitional Provisions) Act 1997 , are Subdivisions 170-A and 170-B

ATO documents that consider ITAA 1997 s 707-328(4) of the Income Tax (Transitional Provisions) Act 1997 , are Subdivisions 170-A and 170-B

1 document

TD 2004/89currentTD · 2004

Income tax: consolidation: for the condition outlined in subsection 707-328(4) of the Income Tax (Transitional Provisions) Act 1997 , are Subdivisions 170-A and 170-B of the Income Tax Assessment Act 1997 applied as if they had not been amended, by Schedule 3 to New Business Tax System (Consolidation) Act (No. 1) 2002 , to only provide for loss transfers involving an Australian branch of a foreign bank?