Income Tax Assessment Act 1936
PART III
-
LIABILITY TO TAXATION
Division 10E
-
PDFs (pooled development funds)
This Subdivision applies to a company in relation to a year of income if:
(a) the company is a PDF throughout the year of income; or
(b) the company becomes a PDF during the year of income and is still a PDF at the end of the year of income.
Subdivision C
-
Adjustments of the tax treatment of capital gains and capital losses of PDFs
SECTION 124ZX
124ZX
COMPANIES TO WHICH THIS SUBDIVISION APPLIES
This Subdivision applies to a company in relation to a year of income if:
(a) the company is a PDF throughout the year of income; or
(b) the company becomes a PDF during the year of income and is still a PDF at the end of the year of income.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.