Commonwealth Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 880.10
Certain amounts of sovereign entity in respect of a scheme are not deductible if covered by a private ruling
A sovereign entity cannot deduct an amount for an income year
if:
(a) the amount is a loss in respect of an investment asset under
a scheme; and
(b) the requirements in paragraphs 880 - 5(b) to (g) are
satisfied.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback