TD 93/91W — Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936, is it sufficient for it to be a contingent liability? · Tullian
Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936, is it sufficient for it to be a contingent liability?
The Determination was replaced by Taxation Determination TD 93/188 with effect from the date on which that Determination was issued, 30 September 1993.