INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 10E - PDFs (pooled development funds)  

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.


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.