Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 355.340

Balancing adjustment--tax exempt entities that become taxable

    Item   7 of the table in subsection   57 - 110(2) in Schedule   2D to the Income Tax Assessment Act 1936 applies as if the deduction rules set out in the final column of that item also included former sections   73BA and 73BH of the Income Tax Assessment Act 1936 .

Table of sections

355 - 415   Expenditure reduced to reflect group mark - ups


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