INCOME TAX ASSESSMENT ACT 1997 - SECT 705.58 Assets and liabilities not set off against each other
INCOME TAX ASSESSMENT ACT 1997 - SECT 705.58
Assets and liabilities not set off against each other(1) This Part applies separately to each asset and liability even if, in accordance with * accounting principles, they are required to be set off against each other.
(2) This section has effect subject to section 705 - 59.