Income Tax Assessment Act 1936
PART III - LIABILITY TO TAXATION
Division 6AAA - Special provisions relating to non-resident trust estates etc.
View history note
Hide history noteSubdivision D - Accruals system of taxation of certain non-resident trust estates
SECTION 102AAZC
102AAZC MODIFIED APPLICATION OF LOSS PROVISIONS - PRE-1990-91 LOSSES
In calculating the attributable income of a trust estate of a year of income, no deductions are allowable under Division 36 of the Income Tax Assessment Act 1997 in respect of tax losses of a year of income earlier than the year of income commencing on 1 July 1990.
102AAZC(2)
(Repealed by
No 143 of 2007
)
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