Legislation

ITAA 1997 s of the amount disallowed could be deducted in the next income year for which assessable income was derived (former subsection 330-310(1)

ATO documents that consider ITAA 1997 s of the amount disallowed could be deducted in the next income year for which assessable income was derived (former subsection 330-310(1)

2 documents

ATO ID 2004/658currentATO ID · 2004

Excess deductions for mining expenditure - another taxpayer obtains tax benefit because of deductions available to a company

ATO ID 2004/660currentATO ID · 2004

Excess deductions for mining expenditure - income injected into company because of available deductions