Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 10E
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PDFs (pooled development funds)
Subdivision C
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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 history note
Hide history noteThis 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.