New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
169 Section 12-5 (table item headed 'controlled foreign companies')
Repeal the item, substitute:
|
controlled foreign companies |
||
|
generally |
316 to 468 |
|
|
bad debts |
399A |
|
|
decline in value of depreciating assets |
398 |
|
|
finance share dividends |
394 |
|
|
taxes paid |
393 |
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