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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 840.905

Application of Subdivision 840-S of the Income Tax Assessment Act 1997

                   Subdivision 840-S of the Income Tax Assessment Act 1997 applies to income derived on or after 1 July 2012.

Table of sections

842-207    Application of replacement version of Subdivision 842 I

842-208    Modified meaning of IMR foreign fund for the purposes of earlier income years

842-209    Residence of corporate limited partnerships

842-210    Treatment of IMR foreign fund that is a corporate tax entity

842-215    Treatment of foreign resident beneficiary that is not a trust or partnership

842-220    Treatment of foreign resident partner that is not a trust or partnership

842-225    Treatment of trustee of an IMR foreign fund

842-230    Pre-2012 IMR deduction

842-235    Pre-2012 IMR capital loss

842-240    Pre-2012 non-IMR net income , pre-2012 non-IMR Division 6E net income and pre-2012 non-IMR net capital gain

842-245    Pre-2012 non-IMR partnership net income and pre-2012 non-IMR partnership loss



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