Legislation

ITAA 1997 s 79D to, among other things, extend the operation of the foreign loss quarantining provisions to deductions other than those allowable by the general deduction provision, now contained in section 8-1

ATO documents that consider ITAA 1997 s 79D to, among other things, extend the operation of the foreign loss quarantining provisions to deductions other than those allowable by the general deduction provision, now contained in section 8-1

1 document

TD 2004/D7 (Finalised)replacedTD · 2004

Income tax: can section 79D of the Income Tax Assessment Act 1936 operate to limit deductions available under Division 10B or Division 10BA of Part III of the Income Tax Assessment Act 1936?