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INCOME TAX ASSESSMENT ACT 1936 - SECT 408A Certain events before commencing day ignored

INCOME TAX ASSESSMENT ACT 1936 - SECT 408A

Certain events before commencing day ignored

    For the purposes of applying this Act in calculating the attributable income of an eligible CFC, if the eligible CFC's commencing day is after 30   June 1995, Parts   3 - 1 and 3 - 3 of the Income Tax Assessment Act 1997 do not apply to CGT events involving the eligible CFC before the end of the commencing day.

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