Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 250.200

Objects of this Subdivision

                   The objects of this Subdivision are:

                     (a)  to properly recognise gains and losses from the * financial arrangement by allocating them to appropriate periods of time; and

                     (b)  to minimise tax deferral.

Tax treatment of gains and losses from financial arrangements



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback