Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018 (14 of 2018)

Schedule 1   Consolidation

Part 1   Deductible liabilities

Income Tax Assessment Act 1997

2   Before subsection 705-75(1)

Insert:

Application

(1A) This section applies to an accounting liability to the extent that it is a liability of a kind described in:

(a) paragraph 705-70(1AC)(c); or

(b) paragraph 705-70(1AC)(d).


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).