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INCOME TAX ASSESSMENT ACT 1936 - SECT 409 Losses before 30 June 1990 to be disregarded

INCOME TAX ASSESSMENT ACT 1936 - SECT 409

Losses before 30 June 1990 to be disregarded

    For the purposes of applying this Act in calculating the attributable income of the eligible CFC, capital losses incurred before the end of 30   June 1990 are disregarded.

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