Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 10E
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PDFs (pooled development funds)
The company does not make a net capital loss for the year of income, despite section 102-10 of the Income Tax Assessment Act 1997 .
Subdivision C
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Adjustments of the tax treatment of capital gains and capital losses of PDFs
SECTION 124ZZD
124ZZD
NO NET CAPITAL LOSS
The company does not make a net capital loss for the year of income, despite section 102-10 of the Income Tax Assessment Act 1997 .
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