maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Miscellaneous

Draft Taxation Ruling TR 97/D2 - Income Tax: Treatment of an amount of 'excess deduction' in the calculation of a loss

Author: Taxpayers Australia Inc,Australian Society Of Certified Practising Accountants,Cpa Australia,Tax Policy & Research Division

Published Date: 4 Apr 1997

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

Draft Taxation Ruling TR 97/D2 contains the initial views of the Australian Taxation Office (the ATO) on the proper interpretation and operation of sections 122DG, 122JE and 124ADG of the Income Tax Assessment Act 1936 (the Act). Whilst the comments are made in in this submission relate to section 122DG, they apply equally to sections 122JE and 124ADG.
Download

Details

  • Published By:Taxpayers Australia Inc,Australian Society Of Certified Practising Accountants,Cpa Australia,Tax Policy & Research Division
  • Published On:4 Apr 1997

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous

Share this page