INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16H - Termination of gold mining exemptions  

Subdivision C - Division 10AAA  

SECTION 159GZZZB   159GZZZB   REMOVAL OF PARAGRAPH 23(o) EXEMPTION NOT TO CREATE ACTUAL PRE-1991 DIVISION 10AAA DEDUCTIONS  
It shall be assumed for the purposes of Division 10AAA , in its application apart from this Subdivision in relation to expenditure incurred before 1 January 1991, that paragraph 23(o) applies to income derived on or after that day.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.