Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 2 Annual apportionment of creditable purpose
Taxation Administration Act 1953
22 Subsection 62(2) (after table item 37A)
Insert:
|
37AB |
refusing a request to allow an annual apportionment election to take effect from the start of another tax period |
paragraph 131-10(2)(b) |
|
37AC |
disallowing an annual apportionment election |
subsection 131-20(3) |