Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 6AAA
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Special provisions relating to non-resident trust estates etc.
Subdivision D
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Accruals system of taxation of certain non-resident trust estates
SECTION 102AAZC
102AAZC
MODIFIED APPLICATION OF LOSS PROVISIONS
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PRE-1990-91 LOSSES
In calculating the attributable income of a trust estate of a year of income, no deductions are allowable under Division 36 of the Income Tax Assessment Act 1997 in respect of tax losses of a year of income earlier than the year of income commencing on 1 July 1990.
102AAZC(2)
(Repealed by No 143 of 2007 )
View history note
Hide history noteIn calculating the attributable income of a trust estate of a year of income, no deductions are allowable under Division 36 of the Income Tax Assessment Act 1997 in respect of tax losses of a year of income earlier than the year of income commencing on 1 July 1990.
(Repealed by No 143 of 2007 )
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