Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
Schedule 2 Various amendments relating to consolidated groups
Part 3 CGT event in respect of reduction in tax cost setting amounts for reset cost base assets
Income Tax Assessment Act 1997
9 Section 110-10 (at the end of the table)
Add:
|
L8 |
Reduction in tax cost setting amount for reset cost base assets on joining cannot be allocated |
104-535 |
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).
