Income Tax Assessment Act 1936
View history note
Hide history noteIn applying section 36-15 or 36-17 of the Income Tax Assessment Act 1997 (about how to deduct tax losses) to the transition taxpayer:
(a) only exempt income derived at or after the transition time is taken into account as exempt income of the transition taxpayer; and
(b) the transition taxpayer ' s deductions are taken into account only so far as they are in respect of:
(i) services rendered; or
(ii) goods provided; or
at or after the transition time.
(iii) the doing of any other thing;
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