Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 152.15

    Section   170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section at any time in the period of 4 years starting at that commencement for the purpose of giving effect to this Division.

Table of Subdivisions

165 - CA   Applying net capital losses of earlier income years

165 - CB   Working out the net capital gain and the net capital loss for the income year of the change

165 - CC   Change of ownership or control of company that has an unrealised net loss

165 - CD   Reductions after alterations in ownership or control of loss company

165 - C   Deducting bad debts

Table of sections

165 - 95   Application of Subdivision   165 - CA of the Income Tax Assessment Act 1997