INCOME TAX ASSESSMENT ACT 1997 - SECT 250.200 Objects of this Subdivision
INCOME TAX ASSESSMENT ACT 1997 - SECT 250.200
Objects of this SubdivisionThe objects of this Subdivision are:
(a) to properly recognise gains and losses from the * financial arrangement by allocating them to appropriate periods of time; and
(b) to minimise tax deferral.