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INCOME TAX ASSESSMENT ACT 1997 - SECT 166.90 Companies can choose that this Subdivision is not to apply to them

INCOME TAX ASSESSMENT ACT 1997 - SECT 166.90

Companies can choose that this Subdivision is not to apply to them

  (1)   The company can choose that Subdivision   165 - CC or 165 - CD is to apply to it in respect of a * test period for the purposes of section   166 - 80 without the modifications made by this Subdivision.

  (2)   The company must choose on or before the day it lodges its * income tax return for the income year in which the * test period begins, or before a later day if the Commissioner allows.

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