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INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAY Modified application of trading stock provisions

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAY

Modified application of trading stock provisions

    When applying this Act and the Income Tax Assessment Act 1997 in calculating the attributable income of the trust estate, Division   70 of the Income Tax Assessment Act 1997 has effect as if the cost of the item of trading stock were the value to be taken into account at the start of the year of income.

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