INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 210.5 Washing estimated venture capital debits out of the old sub

Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 210.5

Washing estimated venture capital debits out of the old sub - account before conversion

If, under former Part IIIAA of the Income Tax Assessment act 1936 , the termination time in relation to an estimated venture capital debit of a PDF would, but for this section, occur after the end of 30 June 2002, it is taken to have occurred at the end of 30 June 2002.

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