Income Tax Assessment Act 1936
PART III
-
LIABILITY TO TAXATION
Division 10E
-
PDFs (pooled development funds)
Nothing is to be included in the company's assessable income of the year of income under section 102-5 of the Income Tax Assessment Act 1997 (about net capital gains).
Subdivision C
-
Adjustments of the tax treatment of capital gains and capital losses of PDFs
SECTION 124ZZ
124ZZ
TREATMENT OF CAPITAL GAINS
Nothing is to be included in the company's assessable income of the year of income under section 102-5 of the Income Tax Assessment Act 1997 (about net capital gains).
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.