INCOME TAX ASSESSMENT ACT 1997 - SECT 820.940 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 820.940
What this Subdivision is aboutThe zero - capital amount represents the value of certain assets that receive special treatment in working out the maximum allowable debt of a financial entity. This Subdivision sets out the rules about the calculation of this amount.
820 - 942 How to work out the zero - capital amount