Commonwealth Consolidated Acts

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

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.780

Section 832 - 20 applies to Division 230 losses

    To avoid doubt, the reference in paragraph   832 - 20(1)(a) to a loss includes:

  (a)   a loss from a * Division   230 financial arrangement; and

  (b)   an amount treated under section   832 - 790 as a separate loss from a Division   230 financial arrangement.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback