Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS
* After subsection 160ZP(7)
Insert:
"(7AA) An agreement made under paragraph (7)(c) must be:
(a) in writing and signed by the public officer of each of the gain company and the loss company; and
(b) made on or before the date of lodgment of the return of income of the gain company for the gain year or within such further time as the Commissioner allows.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
