Legislation

ITAA 1997 s of the head company of that group during that period (per section 701-1

ATO documents that consider ITAA 1997 s of the head company of that group during that period (per section 701-1

1 document

TD 2006/8currentTD · 2006

Income tax: can a 'small proprietary company', not required to prepare reports under section 292 of the Corporations Act 2001 , make a choice to use the 'applicable functional currency' under item 1 of the table in subsection 960-60(1) of the Income Tax Assessment Act 1997 ?