INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IV
-
RETURNS AND ASSESSMENTS
SECTION 170
AMENDMENT OF ASSESSMENTS
170(10)
CCH Note:
Below is material repealed as inoperative in s 170 by No 101 of 2006.
| Amendment of assessments | ||
| Item | Provision | Brief description |
| 2 | Section 23H | Exemption of certain film income |
| 7 | Subsection 57AM(10), (13), (14), (15) or (16) | Special depreciation on trading ships |
| 8 | Subsection 59(2D) | Disposal, loss or destruction of depreciated property |
| 9 | Subsection 77F(5) | Money paid before 1 July 1991 on shares in management and investment companies |
| 11 | Section 78B | Promoters recoupment tax |
| 15 | Subsection 82S(3) | Interest on certain convertible notes to be an allowable deduction - where loan made before 1 January 1976 |
| 19 | Section 105AA | Additional period for making sufficient distribution |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.