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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 415.10
Application of Subdivision 415 - B of the Income Tax Assessment Act 1997
Subdivision 415 - B of the Income Tax Assessment Act 1997
applies to:
(a) a tax loss for the 2012 - 13 income year or a later income
year; or
(b) a debt incurred in the 2012 - 13 income year or a later
income year.
Table of Subdivisions
420 - A General application provision
Table of sections
420 - 1 Application of Division 420 of the
Income Tax Assessment Act 1997
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