Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-10
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FINANCIAL TRANSACTIONS
Subdivision 235-I of the Income Tax Assessment Act 1997 applies to assets acquired by the trustee of an instalment trust in:
(a) the 2007-08 income year; or
(b) a later income year.
Division 235
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Particular financial transactions
Subdivision 235-I
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Instalment trusts
SECTION 235-810
235-810
Application of Subdivision 235-I of the
Income Tax Assessment Act 1997
Subdivision 235-I of the Income Tax Assessment Act 1997 applies to assets acquired by the trustee of an instalment trust in:
(a) the 2007-08 income year; or
(b) a later income year.
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