Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 415.10

    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