Income Tax Assessment Act 1936

Pt X inserted by No 5 of 1991.

Div 5 repealed by No 143 of 2007 , s 3 and Sch 1 item 89, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A .

S 374 repealed by No 143 of 2007 , s 3 and Sch 1 item 89, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . S 374 formerly read:

SECTION 374 ATTRIBUTED TAX ACCOUNT SURPLUS  
374
An attributed tax account surplus for an attribution account entity in relation to a taxpayer exists at a particular time if the entity's total attributed tax account credits arising before that time in relation to the taxpayer exceed its total attributed tax account debits arising before that time in relation to the taxpayer.

S 374 inserted by No 5 of 1991.